Search Results
Your search for '' returned 189 results
Diamond v CIR
This case is the first high court case dealing with the law on personal tax residence. I was successful. Inland Revenue has lodged an appeal to the Court of Appeal.
Peter Drummond v CIR
This case concerned a stallion breeding syndicate and the question of when the syndicate commenced its breeding business. It is the first case to consider the issue of when a breeding business commences.
Vinelight Nominees et al v CIR
I successfully appeared for the Commissioner in this litigation. This is the first case concerning the residence of a company since the 1995 case of New Zealand Forest Product Finance Ltd NV v C of IR [1995] 2 NZLR 353.
Alesco New Zealand Limited v CIR
This is a tax avoidance case concerning Optional Convertible Notes (OCNs)
Spicer v Boulcott Development Group Limited
This case involved a receiver recovering under an indeminity from the purchaser of a property in circumstances where the purchaser had failed to honour its obligations to pay the GST through the offset mechanism agreed.
RadioWorks Limited v CIR: TVWorks v CIR
This is the leading case on the question of whether the Commissioner is able to obtain general discovery in tax litigation when there has been an exchange of statements of position.
Reefdale Investments Ltd v CIR
I appeared as lead counsel. This case represents the end of a dispute concerning the principle of security for costs being available to the Commissioner.
MR Forestry (No 1) Trust Limited v CIR
I appeared as lead counsel. This is the first case to deal with reassessment powers under the new disputes procedure.
Accent Management Ltd & Ors v CIR
I appeared as junior counsel. It was a test case and at issue was $900m in tax and penalties and was the largest tax case ever run
C & Multiple Parties v CIR
I appeared as junior counsel. The litigation concerns waiver of privilege.