Case Notes 2016

The following are notes on topical tax and trusts cases decided or reported during 2016. Click on the underlined title to view the note.

Judd v Hawkes Bay Trustee Company Limited [2016] NZCA 397 - Family trusts -constructive trust strikes again!

Event Management Limited v Worldwide NZ LLC [2016] NZCA 282 - Clarity over GST on Court awarded costs.

Queenstown Airport Corp Limited v CIR [2016] NZHC 1299 - Where does our runway end? Land improvements and depreciation.

CIR v Michael Hill Finance (NZ) Limited [2016] NZCA 276 - No duty of consistency in assessing liability

Anzco Foods Limited v CIR [2016] NZHC 1015 -  No intangible property in released restriction

Erceg v Erceg [2016] NZCA 7 - Beneficiary disclosure rights clarified
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