Legal decisions - case notes: Case notes 2004
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.
| Title | Decision date | Case |
Time limit for tax payer to issue NOPA begins on filing return |
23 December 2004 |
TRA Decision No. 31/2004 |
CIR wins New Zealand's largest tax avoidance case in High Court |
20 December 2004 |
Accent Management Ltd, Ben Nevis Forestry Ventures Ltd, Bristol Forestry Ventures Ltd, Clive Bradbury, Greenmass Ltd, Gregory Peebles, Kenneth Laird Estate, Lexington Resources Ltd, and Redcliffe Forestry Ventures Ltd v CIR |
15 December 2004 |
The Trustees in the CB Simkin Trust and the Trustees in the NC Simkin Trust v CIR of New Zealand |
|
14 December 2004 |
Jarod Peter Hester & Ors v CIR, CA 6/04 |
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: 06 Apr 2009
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