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Technical tax area
Te wahi mo te take hangarau
Legal decisions - case notes: Case notes 2007

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

Appeal against dismissal of Strike-out Application

13 December 2007

The Commissioner of Inland Revenue v J A Reid & Ors

Timing of deduction for accounting services

23 November 2007

TRA Decision Number 14/07

Share transactions not taxable

31 October 2007

Dowell & Ors as trustee for Estate Frank King, Brenda King & Ann King v The Commissioner of Inland Revenue

List of names must be provided

17 October 2007

The Commissioner of Inland Revenue v Blakeley

The Commissioner obtains interim charging order and mareva injunction over trust assets

11 October 2007

The Commissioner of Inland Revenue v Joseph Colin Skudder, Willerton Investments Limited, Athena Professional Trustees Limited

GST Tax Avoidance

06 September 2007

Ch'elle Properties (NZ) Limited v The Commissioner of Inland Revenue

Filing challenge out of time (Appeal)

31 August 2007

Amaltal Fishing Co Ltd v The Commissioner of Inland Revenue

Taxpayers loses costs application

30 August 2007

K & W Wynyard & Fox Trust v The Commissioner of Inland Revenue

Special leave to appeal

30 August 2007

Peter Lloyd Machirus v The Commissioner of Inland Revenue

Disputant's Claim Struck Out

30 August 2007

Decision Number 13/2007

Taxpayer loses procedural point

31 July 2007

Decision 11/2007

TRA's alternative assessment upheld

30 July 2007

Max Beckham v The Commissioner of Inland Revenue

Appealing Strike Out of Judicial Review Application

18 July 2007

Ch'elle Properties (NZ) Limited v The Commissioner of Inland Revenue

Taxpayer fails in abuse of process claim

04 July 2007

Sandra Hineato Anderson v The Commissioner of Inland Revenue

Court of Appeal upholds TRA's tax avoidance findings for property development

25 June 2007

Ch'elle Properties (NZ) Limited v The Commissioner of Inland Revenue

Unsuccessful appeal from the Commissioner of Inland Revenue's strike-out application

18 June 2007

Ron West Motors (Otahuhu) Limited v The Commissioner of Inland Revenue

Trustee liable for post bankruptcy tax debt

13 June 2007

The Commissioner of Inland Revenue v Philip John Duncan

Trinity investors lose appeal

11 June 2007

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 The Commissioner of Inland Revenue

Trinity litigants lose appeal based on Trinity settlements

11 June 2007

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 The Commissioner of Inland Revenue

Service of Notice of Response sent to incorrect address sufficient

08 June 2007

The Commissioner of Inland Revenue v LGH Thompson

Breach of solicitor's undertaking to the Commissioner

26 April 2007

Manu Chhotubhai Bhanabhai & Ors v The Commissioner of Inland Revenue

Bill of Rights

03 April 2007

Peter Lloyd Machirus v The Commissioner of Inland Revenue

Waiver in terms of Section 24(6)(b) of the GST Act

28 February 2007

Decision Number 4/2007

Commissioner's decision to refuse a late NOPA review

21 February 2007

Diana Balich v The Commissioner of Inland Revenue

Application for leave to commence proceedings after expiry of response period dismissed

02 March 2007

Decision Number 5/2007

 

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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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