CIR v Buis and Burston & Anor

5 May 2005 22 NZTC 19,278

I appeared as lead counsel. This is the leading case on the interrelationship between the definition of interest and the general income from other sources provision in the Income Tax Act.

Glenharrow Holdings Ltd v CIR

7 July 2005 22 NZTC 19,319

I appeared as lead counsel. This was a complex dispute concerning sham and tax avoidance in a mining context.

Hollis v CIR

7 July 2005 22 NZTC 19,570

I appeared as lead counsel. This was a judicial review of allegedly improper conduct.

Pacific Trawling ltd & Anor v Chief Executive of the Ministry of Fisheries and CIR

3 March 2005 22 NZTC 19

I appeared as lead counsel. It is an important case concerning the requirements for a supply for GST purposes.

Vinelight Nominees Ltd & Anor v CIR (No 2)

4 April 2005 22 NZTC 19,519

I appeared as lead counsel. This is the leading case on the interaction of the time bar rules in the context of the new dispute resolution provisions of the Tax Administration Act 1994.

Vinelight Nominees Ltd v CIR

8 August 2005 22 NZTC 19,298

I appeared as lead counsel. This is the leading case on the interaction of the New Zealand Bill of Rights Act with the Departments information gathering powers.

B & Ors v CIR

4 April 2004 21 NZTC 18,040

I appeared as junior counsel. It is a review proceeding relating to the test case designation of various participants in the Trinity scheme.

C & Multiple Parties v CIR

5 May 2004 21 NZTC 18,887

I appeared as lead counsel. It is the leading case establishing the principle of open justice in tax litigation. It was appealed to the Court of Appeal.

Erris Promotions Ltd & Ors v CIR

4 April 2003 21 NZTC 18,330

I appeared as junior counsel to J Farmer QC. This was a 8 week trial with over $200m in tax and penalties in dispute. Due to Mr Farmer’s other commitments I lead for the remaining 4 weeks of the case.

Actonz Investment Joint Venture v CIR

2 February 2002 20 NZTC 17,818

I appeared as lead counsel. This case concerns a transfer from the Taxation Review Authority to the High Court. It was appealed and the Court of Appeal judgment is the leading case on the ingredients needed for a transfer.

Search Results