Legal decisions - case notes: Case notes 2005
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 |
14 December 2005 |
Ron West Motors (Otahuhu) Ltd v TRA and The Commissioner of Inland Revenue |
|
Reinstatement of cancelled GST registration upheld by Court of Appeal |
30 November 2005 |
Lopas and McHerron v The Commissioner of Inland Revenue |
28 November 2005 |
Fullers Bay of Islands v The Commissioner of Inland Revenue |
|
15 November 2005 |
Decision No: 17/05 |
|
10 November 2005 |
The Commissioner of Inland Revenue v Lundy Family Trust and Behemoth Corporation Limited |
|
08 November 2005 |
The Commissioner of Inland Revenue v Ch'elle Properties (NZ) Ltd |
|
31 October 2005 |
Graham Ashley Robert Palmer v The Commissioner of Inland Revenue |
|
21 October 2005 |
Dowell & Ors as trustee for Estate Frank King Brenda King & Ann King v The Commissioner of Inland Revenue |
|
21 October 2005 |
Dowell & Ors as trustee for Estate Frank King, Brenda King & Ann King v The Commissioner of Inland Revenue |
|
06 October 2005 |
Claire Avon Rae Hollis v The Commissioner of Inland Revenue |
|
05 October 2005 |
The Commissioner of Inland Revenue v Manu Chotubhai Bhanabhai & Ors |
|
Commissioner of Inland Revenue not able to add new ground to appeal |
16 September 2005 |
Commissioner of Inland Revenue v Zentrum Holdings Ltd and Ngahemi Properties Ltd, as the Zentrum Holdings Group |
13 September 2005 |
Chesterfield Preschools Ltd & Ors v The Commissioner of Inland Revenue |
|
12 September 2005 |
TRA No 147/04, Decision No 13/2005 |
|
Group loss offset rules unavailable to Loss Attributing Qualifying Company (LAQC) |
12 September 2005 |
TRA No 006/04, Decision No 015/2005 |
08 September 2005 |
Donald Eugene Allen v Commissioner of Inland Revenue |
|
06 September 2005 |
Commissioner of Inland Revenue v Wellington Regional Stadium Trust |
|
Taxpayer unsuccessful in appealing TRA decision on Russell template |
01 September 2005 |
N T H Douglas v The Commissioner of Inland Revenue |
01 September 2005 |
Wire Supplies and Waikato Brokers Ltd v TRA and CIR |
|
Taxpayer challenges Commissioner's power to enforce a guarantee |
31 August 2005 |
Michael John Peterson v Commissioner of Inland Revenue (Judicial Review) |
Transaction held to involve tax avoidance under Goods and Services Tax Act |
23 August 2005 |
Glenharrow Holdings Limited v Commissioner of Inland Revenue |
08 August 2005 |
TRA No 09/012, Decision No 012/2005 |
|
Taxpayer's failure to pursue appeal results in dismissal for want of prosecution |
22 July 2005 |
TJ Power v CIR |
14 July 2005 |
Vinelight Nominees Limited v CIR |
|
23 June 2005 |
Panmure Consultants Limited |
|
14 June 2005 |
CIR v Buis and Burston |
|
13 June 2005 |
Rogerson v Commissioner of Inland Revenue |
|
01 June 2005 |
Motorcorp Holdings Ltd & Ors v CIR |
|
Commissioner properly exercised discretion not to grant financial relief |
25 May 2005 |
William Murray McLean v CIR (Judicial Review) |
Application for conditional leave to appeal to the Privy Council dismissed with costs |
19 May 2005 |
CIR v Motorcorp Holdings Ltd & Ors |
13 May 2005 |
Pacific Trawling Ltd & Forty South Ltd v the Chief Executive of the Ministry of Fisheries & the CIR |
|
03 May 2005 |
Jarod Peter Hester & Ors v The Commissioner of Inland Revenue, SC 2/2005 |
|
02 May 2005 |
Selectrix Management Limited v The Registrar of Companies and The Commissioner of Inland Revenue |
|
30 March 2005 |
Queen City Properties Group Limited and Others |
|
24 March 2005 |
TRA 011/03 |
|
18 January 2005 |
TRA 33/00, TRA 002/2005 |
|
Warranty payments paid by overseas manufacturers of motor vehicles to importers not exempt from GST |
07 March 2005 |
CIR v Motorcorp Holdings Ltd & Ors |
Commissioner's decision not to allow financial relief upheld |
04 April 2005 |
Mason Clarke v CIR, Christopher John Money v CIR |
28 February 2005 |
Peterson v CIR |
|
Struck-off company has no status; objection rights can not be assigned |
18 January 2005 |
TRA 046/01, TRA Dec 001/2005 |
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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