The following are notes on topical cases decided during 2009. Click on the underlined title to view the note.
Tax Avoidance Clarified?
Ben Nevis Forestry Ventures Ltd & Ors . CIR; Accent Management Ltd & Ors v CIR (2009) 24 NZTC 23,188
Glenharrow Holdings Ltd v CIR (2009) 24 NZTC 23,236
Penny v CIR; Hooper v CIR (2009) 24 NZTC 23,406
BNZ Investments Ltd & Ors v CIR (unreptd) HC Wellington, CIV-2004-485-1059 & ors, 15 July 2009.
Judicial review narrowed further in tax matters
Westpac Banking Corporation v CIR  NZCA 24
CIR v Alam and Begum  NZCA 273
Berrytime Ltd v CIR (2009) 24 NZTC 23,453
Fair Trading Act and Tax Warranties
Janus Nominees Ltd v Fairhall  NZCA 280
If you require further information about any of these cases, click here.