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The Staissny case in the Supreme Court
This article looks the Staissny case and asks whether if things had been handled differently the outcome may have gone the taxpayers way.
Can the word Artifical be defined and is it merely a question of fact?
In this article James looks at a fresh decision from the UK Privy Counsel - Commissioner of Taxpayer Audit and Assessment v Cigarette Company of Jamaica [2012] UK 9. It is a case where the meaning of the word artificial is defined in an avoidance context.
Possession is 9/10ths of the Law
In this article James looks at the case of Stiassny v CIR [2012] NZCA 93 and in particular looks at whether the receiver could have kept the $127 million if different steps had been taken.
Tannadyce decision puts limits on judicial review
This article looks at the Tannadyce judicial review decision and asks whether the law has been pushed to far in IRD's favour to the detriment of the underlying purposes of judicial review.
Judicial Review at Home and Abroad
In this article, I discuss the recent judicial review case in which a taxpayer in New Zealand met with some success, and also discusses a narrow failure in the UK Supreme Court with respect to legitimate expectation. A key feature of the UK situation is that the IRD there accepts the that they are bound in principle when they create a legitimate expectation.
The Charitable Status of Trusts Set up for Political Purposes
This article looks at the Greenpeace decision and its impact of trusts set up for politicial purposes.
Looking back over 2010
This article looks at some of the main tax changes made in 2010 some of which came into effect on 1 April 2011
If you can’t be a good example be a ghastly warning
This article looks at the Hardie case and draws some conculsions about how not to handle a tax case
GST Thompson Case
This article looks at the Thompson case which is a GST case involving the sale of land and attempts to deregister for tax advantage. The steps taken were not sucessfull but better planning may have produced a different result.
THE NATURE OF A SUPPLY FOR GST PURPOSES: The Decision in Tepe Holdings Ltd
There has been more litigation recently discussing the true nature of a “supply” for GST purposes, writes James Coleman.