Case notes 2022

The following are some notes on topical tax and trusts cases decided or reported during 2021. The notes also include commentary of Inland Revenue published technical decisions. Click on the underlined title to view the note.

CIR v Parore [2021] NZDC 17,946; [2021] NZHC 3405; CIR v Parore [2022] 488

Re Jury Family Trusts [2022] NZHC 568

Re the Ruby Trusts [2022] NZHC 282
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