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.
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.
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.
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
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.