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Technical tax area
Ngā tūmomo whakataunga me ngā aratohu
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

High Court costs - accountancy fees were not properly claimable as a disbursement

6 July 2017

Patty Tzu Chou Lin v Commissioner of Inland Revenue [2017] NZHC 1548

Not Appealed

Court of Appeal indicates that the statutory notice requirements regarding the payment of GST in property transactions cannot be waived

3 July 2017

Y&P NZ Limited v Yang Wang and Chen Zhang [2017] NZCA 280

Leave to Appeal Filed

Application for strike out granted

30 June 2017

Donna Vitasovich v Commissioner of Inland Revenue [2017] NZHC 1501

Not Appealed

High Court varies a consent order to fund companies’ legal fees in respect of criminal proceedings, but not civil proceedings

9 June 2017

Commissioner of Inland Revenue v Honk Marine Ltd and ors [2017] NZHC 1258

Not Appealed

When crediting is not payment

1 June 2017

Commissioner of Inland Revenue v Leslie William Fugle [2017] NZCA 230

Not Appealed

Entitlement to tax sparing credits under the double tax agreement between New Zealand and China

12 May 2017

Patty Tzu Chou Lin v Commissioner of Inland Revenue [2017] NZHC 969

Under Appeal

Appeal against partial strike-out dismissed

1 May 2017

Chatfield & Co Limited v Commissioner of Inland Revenue [2017] NZCA 148

Leave to Appeal filed

Chatfield & Co Limited v Commissioner of Inland Revenue: Discovery in the Context of Judicial Review

11 April 2017

Chatfield & Co Limited v Commissioner of Inland Revenue [2017] NZSC 48

No Further Right of Appeal exists

Court of Appeal finds High Court has no jurisdiction to approve a payment proposal under s 29(1)(b)(iii) of the Insolvency Act 2006

31 March 2017

Commissioner of Inland Revenue v Wilson [2017] NZCA 100

Not appealed

A question of standing

28 March 2017

Rhys Michael Cullen v The Commissioner of Inland Revenue [2017] NZHC 578

Under Appeal

TRA upholds Commissioner's reassessments for undisclosed income

28 March 2017

TRA 023/15 [2017] NZTRA 02

Not Appealed

Court of Appeal dismisses Honk Land Trustee Limited's appeal in relation to a $1.1m management fee tax deduction

10 March 2017

Honk Land Trustees Limited v Commissioner of Inland Revenue [2017] NZCA 54

Not Appealed

TRA considers residency of individuals

24 February 2017

TRA 004/14 [2017] NZTRA 01

Appealed

Are embankments and runway end safety areas depreciable property? No says the Court of Appeal

22 February 2017

Queenstown Airport Corporation Limited v Commissioner of Inland Revenue [2017] NZCA 20

Not Appealed

Unsuccessful application to set aside statutory demand after taxpayer's breach of binding agreement with the Commissioner regarding tax debt

27 January 2017

Elementary Solutions Ltd v Commissioner of Inland Revenue [2017] NZHC 32

Not Appealed

 

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Case notes by year

2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 

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