Case Notes 2016
The following are notes on topical tax and trusts cases decided or reported during 2016. Click on the underlined title to view the note.
Judd v Hawkes Bay Trustee Company Limited  NZCA 397 - Family trusts -constructive trust strikes again!
Event Management Limited v Worldwide NZ LLC  NZCA 282 - Clarity over GST on Court awarded costs.
Queenstown Airport Corp Limited v CIR  NZHC 1299 - Where does our runway end? Land improvements and depreciation.
CIR v Michael Hill Finance (NZ) Limited  NZCA 276 - No duty of consistency in assessing liability
Anzco Foods Limited v CIR  NZHC 1015 - No intangible property in released restriction
Erceg v Erceg  NZCA 7 - Beneficiary disclosure rights clarified