Case Notes 2015
The following are notes on topical tax and trusts cases decided or reported during 2015. Click on the underlined title to view the note.
Michael Hill Finance (NZ) Limited v CIR  NZHC 3144 - Consistency argument survives strike out
CIR v Diamond  NZCA 613 - Court of Appeal decides PPOA test
TrustPower Limited v CIR  NZCA 253 - Feasibility expense deduction overturned
Charter Holdings Limited v CIR  NZHC 2041 - A renewed effort to read down section 113
Lessons for Trustees - a round up of recent cases
Lee & Public Trust v Torrey & Folwell  NZHC 2135 - Trustees held to account for bad faith decisions