Case Notes 2019

The following are some notes on topical tax and trusts cases decided or reported during 2019. Click on the underlined title to view the note.

The Church of Jesus Christ of Latter-day Saints v Commissioner of Inland Revenue [2019] NZHC 52

CIR v Chatfield & Co Limited [2019] NZSC 84 - Supreme Court declines leave for IR to appeal

CIR v Chatfield & Co Limited [2019]NZCA 73 - Appellate Court upholds that information requests issued unlawfully

CIR v New Orleans Hotel (2011) Limited - Inland Revenue entitled to costs using in-house counsel

Football Otago Youth Development Academy Trust - Charities Registration Board, 12 September 2019. Public benefit and elite or high performance beneficiaries

Yozin v New Zealand Guardian Trust Co Limited [2018] NZHC 1390 - An interest in estate proceeds is not an interest in estate assets 
 
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