Case notes 2022

The following are some notes on topical tax and trusts cases decided or reported during 2021. The notes also include commentary of Inland Revenue published technical decisions. Click on the underlined title to view the note.

D and E Limited as Trustees of the Z Trust v A, B and C [2022] NZCA 430

CIR v Parore [2021] NZDC 17,946; [2021] NZHC 3405; CIR v Parore [2022] 488

Re Jury Family Trusts [2022] NZHC 568

Re the Ruby Trusts [2022] NZHC 282

The Park Homes Limited v Miah [2022] NZHC 1352

A-G v Family First New Zealand [2022] NZSC 80