The following are notes on topical cases decided or reported during 2014. Click on the underlined title to view the note.
Westpac Securities NZ Limited & Ors v CIR  NZHC 3377 - Ensuring the correctness of assessments
Diamond v CIR  NZHC 1935 - Individual residence test of permanent place of abode clarified.
Harris v CIR & TRA  NZHC 157 - Fax delivery of CIR's Statement of Position is within time.