Case Notes 2013
The following are notes on topical cases decided during 2013. Click on the underlined title to view the note.
Alesco New Zealand Limited v CIR  NZCA 40 - OCN funding is tax avoidance
Selkirk v McIntyre  NZHC 575 - Professional trustee seeks contribution for tax bill
Accent Management Limited v CIR (2013) 26 NZTC 21-016 (CA) - Gaming court process backfires on taxpayers
Arai Korp Limited v CIR (2013) 26 NZTC 21-014 - What price correctness of the assessment?
Bridgford v Chief Executive of the Ministry of Social Development  NZCA 410 - Rest home subsidy threshold confirmed
TrustPower Limited v CIR  NZHC 2970 - Resource consent costs deductible