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 [2013] NZCA 40 - OCN funding is tax avoidance

Selkirk v McIntyre [2013] 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 [2013] NZCA 410 - Rest home subsidy threshold confirmed

TrustPower Limited v CIR [2013] NZHC 2970 - Resource consent costs deductible 
OLD SOUTH BRITISH CHAMBERS, LEVEL 3, 3-13 SHORTLAND STREET, AUCKLAND, NEW ZEALAND

P.  +64 9 307 3993   M.  +64 21 627 737
F.  +64 9 307 3996
E.  geoff.clews@taxcounsel.co.nz