Search Results

Case T12

7 July 1997 18 NZTC 8,070

I appeared as lead counsel. This case concerns whether an entity was over the GST registration threshold and what should be taken into account to calculate that.

Case T27

7 July 1997 18 NZTC 8,188

I appeared as lead counsel. The case concerned the GST treatment of debt factoring arrangements.

Case S33

5 May 1995 17 NZTC 7,222

I appeared as lead counsel. The case concerned an insurance arrangement set out by a trust of members of a professional partnership.

Case S37

9 September 1995 17 NZTC 7,247

I appeared as lead counsel. The case concerned the sale of commercial property within 10 years of acquisition and a challenge to the validity of the assessment.

Case S4

7 July 1995 17 NZTC 7,021

I appeared as junior counsel for the Commissioner. The case concerned the ability of a husband to alienate personal services income to his spouse.

Case S45

6 June 1995 17 NZTC 7,308

I appeared as lead counsel. The case comprised an interlocutory argument over whether the taxpayer could have an extension of time.

Tax Prosecutions

If charges have been laid against you, you will want to get the help of an experienced tax counsel to handle your case. James has handled numerous tax evasion and related prosecutions. It is preferable if James is brought in early when Inland Revenue is investigating you or your entity.

Bright-line

Bright-line tax potentially affects every owner of residential land. Its exemptions have increased in number and in complexity. James can give you the advice you need promptly and accurately.

Blog

Another win for Taxpayers in the Court of Appeal

21 May 2020 This is the second substantive win in 6 months

On 6 May 2020 the Court of Appeal issued its judgment in The Church of Jesus Christ of Latter-Day Saints Trust Board v CIR[2020] NZCA 143.