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Roma Properties Ltd v CIR

14 October 2002 20 NZTC 17,818

I appeared as lead counsel. This case deals with the application of the New Zealand Bill of Rights Act in the context of a statutory demand by the Commissioner.

CIR v BNZ Investments Ltd

15 October 2001 20 NZTC 17,103

I was brought in as junior counsel at the Court of Appeal level. This was a leading case on tax avoidance.

Suzuki New Zealand Ltd v CIR

1 January 2001 20 NZTC 17,096

I appeared as lead counsel. It is the leading case on warranty reimbursements.

FB Durvall Ltd v CIR

1 January 2000 19 NZTC 15,658

I appeared as lead counsel. The appeal concerned whether the department had to issue GST refunds or not.

Hotdip Galvanisers Ltd v CIR

15 October 1999 19 NZTC 15,337

I appeared as lead counsel. The case concerned complex inter-company group loss offsets.

Nicholls v CIR

15 October 1999 19 NZTC 15,233

I appeared as lead counsel. The case is the leading case on the accounting for GST when a vendor of properties is registered for GST on a payments basis.

Alexander v CIR

15 October 1998 18 NZTC 13,921

I appeared as lead counsel. The appeal concerned whether leave should be granted to allow additional evidence to be produced by the taxpayer.

CIR v Renouf Corporation Ltd

15 October 1998 18 NZTC 13,914

I appeared as lead counsel. The decision has become a leading case on the construction of contracts for tax purposes.

Pine v CIR

10 October 1998 18 NZTC 13,570

I appeared as lead counsel. The appeal concerned the merger of a leasehold and freehold estate and whether that meant that the sale of a property was as a going concern.

Roma Properties Ltd v CIR

15 October 1998 18 NZTC 13,903

I appeared as junior counsel. The case concerned the failure to make source deduction payments on low interest loans.

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