Cases

This is the first case dealing with the sentencing approach when a defendant has pleaded guilty to evading assessment rather than evading payment of tax under s 143B(1)(f) of the...

I acted for the respondent Mrs Roberts in this appeal. We were successful. The Court of Appeal unanimously upheld the High Court judgment.

This case establishes that charitable giving for the purpose of s LD 3(1) of the Income Tax Act 2007 can be done by way of forgiveness of debt. 

This case deals with whether a plaintiff can argue that the written contract is different to the real contract. 

This is the High Court judgement in the recent ANZCO litigation. It concerns depreciable intangible property and what constitutes a right to use land.

This case involved a partial victory for the taxpayer James acted for which is very rare indeed in fraud cases

This is the leading case in New Zealand as to how the phrase permanent place of abode ought to be interpreted and applied in New Zealand. I acted for the successful taxpayer Mr Diamond.

This case is the first high court case dealing with the law on personal tax residence. I was successful. Inland Revenue has lodged an appeal to the Court of Appeal.

In this case I acted for the Commissioner and won all aspects of the case. Several novel points were argued particularly around the application of s NF 5 of the ITA, which had not been litigated at the Court of Appeal level before.

This case concerned a stallion breeding syndicate and the question of when the syndicate commenced its breeding business. It is the first case to consider the issue of when a breeding business commences.