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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

Court of Appeal Quashes Limited Order for Discovery

25 May 2018

The Commissioner of Inland Revenue v Cullen Group Limited [2018] NZCA 166

Pending

Commissioner Not Entitled to Costs for In-House Counsel Appearing in High Court

7 May 2018

CIR v New Orleans Hotel (2011) Limited [2018] NZHC 971

Appealed

Family Dispute Resolution Act Mediated Agreement Not Privileged/Confidential

4 May 2018

McKay v Commissioner of Inland Revenue [2018] NZCA 138

Pending

Dr Muir’s summary judgment appeal dismissed in long-standing 'trinity' dispute

30 April 2018

Garry Albert Muir v Commissioner of Inland Revenue [2018] NZCA 129

Appealed

Notice of claim struck out for not complying with procedural requirements of Tax Administration Act 1994

20 April 2018

TRA 013/17 [2018] NZTRA 04

Not Appealed

Company liquidator who misapplied GST refund ordered to pay compensation

17 April 2018

Commissioner of Inland Revenue v Stuart Douglas Robertson [2018] NZHC 696

Appealed

Lawyer who lent money to clients denied deduction for bad debts

29 March 2018

XXX v Commissioner of Inland Revenue [2018] NZTRA 03

Appealed

Effect of Self-Employment and Community Involvement on Decision to Bankrupt under s 37 of Insolvency Act 2006

23 March 2018

Commissioner of Inland Revenue v Stephens [2018] NZHC 519

Not Appealed

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

8 March 2018

Commissioner of Inland Revenue v Patty Tzu Chou Lin [2018] NZCA 38

Appealed

Order under s 36 of the Insolvency Act 2006 adjudicating Judgment Debtor bankrupt

27 February 2018

The Commissioner of Inland Revenue v Wilson [2018] NZHC 236

Not Appealed

High Court confirms the use of the Mannix Rule

19 February 2018

Emborion International Limited v Commissioner of Inland Revenue [2018] NZHC 178

Not Appealed

 

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Case notes by year

2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 

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