Technical tax area: Legal decisions - case notes
List of cases
In this section you will find brief notes of decisions made by the Taxation Review Authority, the High Court, Court of Appeal, Privy Council and the Supreme Court. These case notes do not set out Inland Revenue policy, nor do they represent our attitude to the decision.
Cases this year
| Title | Decision date | Case | Appeal status |
Tax charges laid under section 148 of the Tax Administration Act 1994 |
13 February 2013 |
Craig Reece Ross v the District Court |
Tax charges can be laid either under section 147 or section 148 of the Tax Administration Act 1994 ("TAA"). Appealed |
5 March 2013 |
Alesco New Zealand Ltd and Others v Commissioner of Inland Revenue |
PENDING |
Note: We are currently converting historical case notes into HTML format. If you are looking for case notes that are not published here you may find them by referring to the Tax Information Bulletin.
Date published: 17 Jul 2006
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