CIR v Roberts
I acted for the respondent Mrs Roberts in this appeal. We were successful. The Court of Appeal unanimously upheld the High Court judgment.
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.
CIR v Diamond
This is the leading case in New Zealand as to how the phrase permanent place of abode ought to be interpreted and applied in New Zealand. I acted for the successful taxpayer Mr Diamond.
Vinelight Nominees Limited et al v CIR
In this case I acted for the Commissioner and won all aspects of the case. Several novel points were argued particularly around the application of s NF 5 of the ITA, which had not been litigated at the Court of Appeal level before.
RadioWorks Limited v CIR: TVWorks v CIR
I acted for the successful party in this appeal against the judgment of Associate Judge Abbot in relation to whether discovery is available in tax disputes which haave gone through the full disputes resolution procedures.
Accent Management Limited v CIR
I appeared as junior counsel. The case is the largest tax avoidance case in New Zealand’s legal history. It involves tax avoidance.
Accent Management Limited v CIR
I appeared as junior counsel. This case is the leading case on judicial basis in New Zealand.
Glenharrow Holdings Limited v CIR
I appeared as lead counsel. This case went on appeal to the Supreme Court and was the first case on GST avoidance heard by the Court of Appeal.
Fullers Bay of Islands Ltd v CIR
I appeared as lead counsel. It concerns the tax treatment of legal fees- are they capital or revenue in nature.
CIR v Motorcorp Holdings Ltd & Ors (No 2)
I appeared as lead counsel. The matter concerned opposed leave to appeal to the Privy Council.
Miller & Ors v CIR
I appeared as lead counsel. The appeal concerned the validity of a computer generated assessment and is the leading case on the issue of what constitutes a valid assessment following from Canterbury Frozen Meats (supra).