Case Notes 2018

The following are notes on topical tax and trusts cases decided or reported during 2018. Click on the underlined title to view the note.

NRS Media Holdings Limited v CIR - Deduction nexus returned to orthodoxy

Frucor Suntory New Zealand Limited v CIR - Commissioner fails in avoidance argument

Van Uden v CIR - Itinerant sea captain has PPOA in NZ

Roberts v CIR - Tax credit for charitable gifts reinstated 

Chatfield & Co Limited v CIR - Interlocutory and judicial review decisions pending Court of Appeal outcome

TRA Cases 2/2018 and 4/2018 - How did it get so late so soon?