Cases

In this case, the applicant, having been deregistered as a charity, successfully appealed Charity Services’ decision not to backdate its re-registration to the date of the original deregistration.

In this case, the applicant had been deregistered as a charity and, having lodged its appeal out of time, sought an order that it be re-registered with effect from the...

This case concerns whether the Commissioner’s electronic transmission of the Statement of Position was effected in time, notwithstanding that it was not received in the recipient’s inbox.

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.