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Resources (cont...)
NZ Tax and Trusts Case Notes (cont...)
Case Notes 2017 (cont...)
Directors liable to contribute to their companies' tax debts but IRD delay can reduce contribution
Case Notes 2016
Family trusts - constructive trust strikes again!
Clarity over GST and Court awarded costs
Where does our runway end? Land improvements and depreciation
No duty of consistency when assessing liability
No intangible property in released restriction
Beneficiary disclosure rights clarified
Case Notes 2015
Consistency argument survives strike out
Feasibility expenditure deduction overturned -TrustPower Goes to the Supreme Court
A Renewed Effort to Read Down Section 113
Lessons for Trustees - a Round Up of some Recent Cases
Trustees held to account for bad faith decisions
Court of Appeal decides PPOA test
Case Notes 2014
Ensuring the correctness of assessments
Individual Residence Test of Permanent Place of Abode Clarified
Fax Delivery of CIR's Statement of Position is Within Time
Case Notes 2013
OCN funding is tax avoidance
Professional trustee seeks contribution for tax bill
Gaming court processes backfires on taxpayers
What price correctness of the assessment?
Rest Home Subsidy Threshold Confirmed
Resource consent costs deductible
Case Notes 2012
Financial arrangement rules trump accounting treatment
Current market value means GST exclusive
Wide investigative powers confirmed
Gifting threshold shock for residential care subsidies
Case Notes 2011
Community Housing Trust Not Charitable
Stage Production Investment Costs Deductible and Not Capital
Partisan Promotions Rule out Charitable Status
Commissioner's Access and Removal Powers Revisited
Commissioner Wins Surgeons' Tax Avoidance Case
Voting Interest Requires Registered Shareholding
Case Notes 2010
Loans from Company Treated as Income
Tax Avoidance - "Surgeons, Salaries and Structures"
Commissioner's Powers to Seize Electronic Data Confirmed
Beneficiary Access to Trust Information
Hardship Relief Provisions Narrowed?
GST Avoidance Not a Matter of Scale
Cases Suggest Charity Being Narrowed
Loans as Income Upheld
GST Refunds may be Withheld Indefinitely
Case Notes 2009
Tax Avoidance Clarified?
Judicial Review Narrowed Further in Tax Matters
CIR v Alam & Begum (CA)
Fair Trading Act and Tax Warranties
IRD Search Powers Catch Computer Hard Drives
Case Notes 2008
Avowal v NS District Court
Janus v Fairhall
Alam and Begum v CIR
CIR v Boanas
Kain v Hutton
Harris v District Court
Case Notes 2005
Simkin Trusts v CIR
Selectrix v Reg'r of Companies
R v Morris
Bryson v 3 Foot 6
Vinelight v CIR
CIR v Wellington Stadium
Allen v CIR
Clark, Mclean, Rogerson and W
Accent, Glenharrow and Peterson
Publications, papers and commentary
What next for Chatfield?
The Tax Disputes and Litigation Review, 8th edn, 2020, Law Business Research
Whither (or wither) New Zealand Foreign Trusts?
Audits and Disputes:The Myths, The Realities and the Lessons to be Learnt
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