The following are notes on topical cases decided during 2012. To read the case note click on the underlined case name:
Sovereign Assurance Company v Commissioner of Inland Revenue  NZHC 1760 - Financial arrangement rules trump accounting treatment.
Sayes v Tamatekapua  NZCA 524 - Current market value means GST exclusive.
Tauber v CIR (2012) 25 NZTC 20-143 (CA) - Wide investigative powers confirmed.
B v Chief Executive of the Ministry of Social Development  NZHC 3165 - Gifting threshold shock for residential care subsidies