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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 confirms deductions for bad debts not available as operating a “Benevolence on the Conscience Loan Fund” not a money lending business

27 September 2018

Boon Gunn Hong v Commissioner of Inland Revenue [2018] NZHC 2539

Pending

An application for orders appointing a replacement liquidator

26 September 2018

Commissioner of Inland Revenue v Mercantile Developments Limited [2018] CIV-2018-404-1920

Not Appealed

Application to extend time for SOP dismissed

5 September 2018

Vicente Badillo Lopez v Commissioner of Inland Revenue [2018] NZHC 2329

Not Appealed

Application for restoration to the Register of Companies

28 August 2018

Commercial Management Ltd v Commissioner of Inland Revenue [2018] NZHC 2224

Appealed

Application for leave to appeal to the Supreme Court

29 August 2018

Garry Albert Muir v Commissioner of Inland Revenue [2018] NZSC 81

Pending

Forgiveness of debt held to be a “monetary” gift

21 August 2018

Nancy Lois Roberts v Commissioner of Inland Revenue [2018] NZHC 2153

Appealed

High Court confirms amounts dealt with on property consultant’s behalf attributable as income

14 August 2018

Krasniqi v Commissioner of Inland Revenue [2018] NZHC 2075

Appealed

Court of Appeal confirms a lease surrender payment is a revenue receipt in the hands of the landlord

7 August 2018

Easy Park Limited v Commissioner of Inland Revenue [2018] NZCA 296

Not Appealed

High Court confirms that judicial review is discretionary and it is inappropriate for the Court to exercise its discretion to grant relief where it could serve no purpose or have practical effect

25 July 2018

Brian Cyril Rowell v District Court at Blenheim and Attorney General [2018] NZHC 1863

Not Appealed

Appeal not setting aside bankruptcy notice is direct to the Court of Appeal

24 July 2018

Muir v Commissioner of Inland Revenue [2018] NZHC 1834

Pending

The Authority confirmed the assumption that all matters at issue are to be determined in one trial because that would normally be the most expeditious and efficient manner for dealing with a proceeding

11 July 2018

XXX [2018] NZTRA 05

Appealed

Enforcement proceedings, judicial review, interim relief

5 July 2018

Shane Warner Builders Limited v Commissioner of Inland Revenue [2018] NZHC 1654

Not Appealed

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

Not Appealed

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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