Peterson v CIR
I appeared as junior counsel to one of London’s leading tax silks (D Milne QC)
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.
Trustees in the CB Simkin Trust & Ors v CIR
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
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
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
I appeared as junior counsel. This is the leading case on the tax treatment of lease inducements.