CIR v Canterbury Frozen Meat Company Ltd v CIR

9 March 1994 16 NZTC 11,150

I appeared as junior counsel. This is the leading case on what constitutes an assessment and the ability of taxpayers to review actions of the Commissioner.

Wilson &Horton Ltd v CIR

24 January 1995 17 NZTC 12,325

I appeared as junior counsel. This is the leading case on zero rated services to a non resident when placing advertisements for them in local publications.

Colonial Motor Company Ltd v CIR

6 May 1994 16 NZTC 11,361

I appeared as junior counsel. This is the principal case concerning the deductibility of expenditure associated with earthquake strengthening of a building.

LR McLean and Company Ltd & Ors v CIR

15 October 1994 16 NZTC 11,211

I appeared as junior counsel. This is that leading case on what constitutes second hand goods for GST purposes.

Chye Lim v CIR

5 May 2013 NZHC 1220

This case is in practical terms the first legitimate expectation case to get home from the taxpayers' perspective.

Peterson v CIR

12 October 2005 22 NZTC 19,098

I appeared as junior counsel to one of London’s leading tax silks (D Milne QC)

Trustees in the CB Simkin Trust & Ors v CIR

12 January 2005 22 NZTC 19,001

I appeared as lead counsel. This is the leading case on the requirements for compliance with the rules concerning depreciable intangible property. The party I represented was successful.

Thomas Cook (New Zealand) Ltd v CIR

5 May 2004 21 NZTC 18,933

I appeared as junior counsel. This is the leading case on the application of the Unclaimed Money Act 1971 in New Zealand. The party I represented was successful.

Agnew & Anor v CIR

4 April 2001 20 NZTC 17,192

I appeared as junior counsel. This is the leading case internationally (prior to Parliament changing the law) on the issue of whether a lender can have a fixed charge over book debts.

CIR v Wattie

15 January 1999 1 NZLR 529

I appeared as junior counsel. This is the leading case on the tax treatment of lease inducements.

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