Tax Crime
Section 143B(1)(b) and (f) of the Tax Administration Act 1994 are unusual provisions in that they have an either or wording to the charge.
Blog
Co-Ownership and Land Tax Issues
With pressure caused by the relentless rise in land and house prices people are starting to buy land as groups of couples or friends.
Tax Issues with Liquidation Start and End Dates
Today Inland Revenue issued an exposure draft on the topic of when a particular form of liquidation starts.
IRD interpretation statements and their examples?
Most tax lawyers my age will remember Prof John Prebble QC's book The Taxation of Property Transactions.
Inbound Migration Traps
There are some overseas investment products that fall within the category of a foreign life insurance entitlement but also meet the definition of a foreign superannuation scheme. This is problematic.
Analysis of multi-party contracts for GST
Frequently, when analysing cross border GST situations, there are multi-party contracts involved. That can complicate the analysis. This article looks at the three common types of multi-party contractual arrangements.
Residence Disputes under DTA tie-breaker provisions
Anyone who has been involved in the Mutual Agreement procedure found in our DTA’s will know that the process does not always produce an outcome.
The Government is Tightening up the Rules on Regularly Buying and Selling Land.
The tax bill just introduced to Parliament is billed by the Government as pro-economic recovery and it is in lots of ways it is.
Another win for Taxpayers in the Court of Appeal
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.
Using the SBCS loan scheme to pay taxes
The government has announced its COVID-19 Small Business Cash Flow Loan (SBCS) scheme to help small businesses.