CIR v Lyttleton Port Company Ltd

4 April 1994 NZTC 11,089

I appeared as lead counsel. The case concerned the application of the accruals rules to arrangements surrounding the restructuring of the port company and the deductibility of a loss on demolition of an asset. Considerable sums of money were at state.

CIR v Soma President Textiles Ltd

2 February 1994 16 NZTC 11,313

I appeared as junior counsel. The case was an appeal against a decision of the Taxation Review Authority and concerned the timing of the recognition of loss of profit insurance.

Coveney v CIR; Dooley v CIR

3 March 1994 16 NZTC 11,328

I appeared as lead counsel. This was a test case concerning the GST treatment of dwellings, which formed part of land that was sold.

Dow Chemical Overseas Management Company Ltd v CIR

5 May 1994 16 NZTC 11,143

I appeared as lead counsel. The case concerned the tax treatment of expatriate employees.

Horizon Homes & Ors v CIR

5 May 1994 16 NZTC 11,064

I appeared as junior counsel. The case concerned the timing of the derivation of profit from long term construction contracts.

Suzy Speed Holdings Ltd v CIR; Lone Oak Farms Ltd v CIR

4 April 1994 NZTC 11,108

I appeared as lead counsel. The case concerned the ability of a liquidator to continue with objection proceedings after the company had been struck off.