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Asset Stripping Rules
This article looks at the operation of s HD 15, which is an anti-asset-stripping rule in the tax legislation. It specifically looks at the various time limits as to the operation of that section.
IRD "Clarifies" GST Treatment Around Insurance Payouts
Inland Revenue has moved to "clarify" what it says is confusion held by some taxpayers as to whether or not payments to third party claimants by insurers create a GST output tax obligation on the third-party recipient. Additionally, it has confirmed that the insurer can get a corresponding input tax credit.
Using the SBCS loan scheme to pay taxes
The government has announced its COVID-19 Small Business Cash Flow Loan (SBCS) scheme to help small businesses. The eligibility criteria have been well spelt out publicly but clients might not be aware of all the fine print in the actual loan document that they will need to sign up to.
Some Helpful Links
I have listed below some useful tax links.
H v P and Y Limited (Supreme Court)
This case deals with whether a plaintiff can argue that the written contract is different to the real contract.
Articles
James Coleman has written extensively on the tax area and currently writes a regular column on tax in the New Zealand Law Journal and in Taxation Today. He is also an author for Brookers SMART tax.
Contact
James Coleman welcomes any enquiry you might have either by phone, email or over a coffee. Use the details below to Contact James directly, or use the enquiry form to send James an email.
Associated Persons in the GST Context
James Coleman, Barrister, Wellington on the application of the associated persons test by the High Court
CIR v Trustpower Limited Review of Court of Appeal’s Decision
James Coleman, Barrister, Wellington on Trustpower’s journey to the Supreme Court
Cases
James has appeared as counsel in more tax cases than any other litigator in New Zealand. He has appeared in over 140 cases. They are all reported. They include cases in the Supreme Court, Privy Council and the Court of Appeal. If you want experience in arguing your tax case give James a call.