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National Bank of New Zealand Ltd v CIR
I appeared as lead counsel. The case involved an interlocutory argument as to whether a preliminary point could be argued before the Court of Appeal ahead of the High Court trial.
Sheriff of Auckland v CIR
I appeared as lead counsel. The case concerned the obligations on the sheriff of the High Court to account for GST. It was a test case.
Wattie and Anor v CIR
I appeared as junior counsel to L McKay. The case is a leading case concerning the tax treatment of lease inducement payments.
Alliance Group Ltd v CIR
I appeared as junior counsel. The case involved the tax treatment of a redundancy payment.
BASF New Zealand Ltd v CIR
I appeared as junior counsel. This is a leading case on the power of the Commissioner to amend assessments. The case reported at this citation is an interlocutory matter.
CIR v G
I appeared as lead counsel for the Commissioner. The Commissioner made an application to have a case stated returned to the Taxation Review Authority for amendment.
Cooper v CIR
I appeared as junior counsel. The case concerned whether pre-commencement expenditure of a joint venture was deductible.
King Country Electric Power Board v CIR
I appeared as lead counsel. The case concerned the tax treatment of provisions for holiday pay and the deductibility of terminal depreciation on a computer.
Mitsui & Co (NZ) Ltd v CIR
I appeared as lead counsel. This case concerned the technical issue whether and when certain bad debts could be written off.
New Zealand Refining Company Ltd v CIR
I appeared as junior counsel for the Commissioner. The case concerned the GST treatment of payments made by the Government to the Refining Company pursuant to a settlement deed.