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Vinelight Nominees et al v CIR

2 February 2013 NCCA 655

This case concerns a number of interesting issues. Tax residency of a company, tax avoidance involving the Approved Issuer Levy (AIL) regime.

CIR v Angel Capital Corporation Ltd

5 May 2006 22 NZTC 19,786

I appeared as lead counsel. The case concerned contempt of Court.

CIR v GHG Security International Ltd

9 September 2006 22 NZTC 19,783

I appeared as lead counsel. This case concerns the discharge of s 17 obligations.

CIR v Singh (2006)

4 April 2006 22 NZTC 19,782

I appeared as lead counsel. The case concerned contempt of Court.

M v CIR TRA 10

1 January 2013

This case concerned an ex special forces solider who left New Zealand to work in Iraq as a security contractor.

Case X21

5 May 2006 22 NZTC 12,265

I appeared as lead counsel. The matter involved whether a taxpayer had to provide discovery of potential sales data in an avoidance context.

Erris Promotions Ltd v CIR

2 February 2002 20 NZTC 17,896

I appeared with J Farmer QC. It is the first of a number of interlocutory matters relating to the Erris tax avoidance litigation.

Case U30

3 March 2003 19 NZTC 9,286

I appeared as lead counsel. The case concerned the deductibility of legal fees associated with the cultivation of cannabis and the timing of the assessment of income from the cultivation.

Case U32

1 January 2000 19 NZTC 9,302

I appeared as lead counsel. The case concerned the deductibility of film finance costs.

Case U6

9 September 1999 19 NZTC 9,038.

I appeared as lead counsel at the last minute as the previous counsel was unable to attend. The case concerns deductions for film financing.

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