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  NZHC 52
CIR v Chatfield & Co Limited  NZSC 84 - Supreme Court declines leave for IR to appeal
CIR v Chatfield & Co Limited 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  NZHC 1390 - An interest in estate proceeds is not an interest in estate assets