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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.
When Tax Administration Goes Wrong
In this article, James Coleman looks at a recent case in which administrative errors made by Inland Revenue allowed a group of taxpayers to claim a rare victory in judicial review proceedings
Budget 2010
This article looks at the main changes made by the 2010 budget to taxation matters
The Charities Commission shows that it is watching
This article looks at the first case in which the Charities Commission successfully had a trust declared uncharitiable notwithstanding that the Commissioner of Inland Revenue had previously considered that it was charitable.