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