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Useful Links
I have listed below some useful tax links.
H v P and Y Limited (Supreme Court)
This case deals with whether a plaintiff can argue that the written contract is different to the real contract.
Articles
James Coleman has written extensively on the tax area and currently writes a regular column on tax in the New Zealand Law Journal and in Taxation Today. He is also an author for Brookers SMART tax.
Contact
James Coleman welcomes any enquiry you might have either by phone, email or over a coffee. Use the details below to Contact James directly, or use the enquiry form to send James an email.
Associated Persons in the GST Context
James Coleman, Barrister, Wellington on the application of the associated persons test by the High Court
CIR v Trustpower Limited Review of Court of Appeal’s Decision
James Coleman, Barrister, Wellington on Trustpower’s journey to the Supreme Court
Cases
James has appeared as counsel in more tax cases than any other litigator in New Zealand. He has appeared in over 140 cases. They are all reported. They include cases in the Supreme Court, Privy Council and the Court of Appeal. If you want experience in arguing your tax case give James a call.
ANZCO Foods Limited v CIR
This is the High Court judgement in the recent ANZCO litigation. It concerns depreciable intangible property and what constitutes a right to use land.
Ben Nevis Forestry Ventures Limited v CIR
This is the first case on tax avoidance to be heard by the Supreme Court. The party I represented was successful.
NRWT Changes Mooted by IRD Officials
In May 2015 officials released an issues paper with respect to New Zealand’s non-resident withholding tax (NRWT) rules. The paper proposes changes to deal with perceived deficiencies in the rules particularly with respect to related party cross-border transactions.