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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

List of cases

In this section you will find brief notes of decisions made by the Taxation Review Authority, the High Court, Court of Appeal, Privy Council and the Supreme Court. These case notes do not set out Inland Revenue policy, nor do they represent our attitude to the decision.

Title Decision date Case Appeal status

Time limit for tax payer to issue NOPA begins on filing return

23 December 2004

TRA Decision No. 31/2004

Depreciation of right to use trademarks

15 December 2004

The Trustees in the CB Simkin Trust and the Trustees in the NC Simkin Trust v CIR of New Zealand

Church superannuation scheme not charitable

14 December 2004

Jarod Peter Hester & Ors v CIR, CA 6/04

CIR wins New Zealand's largest tax avoidance case in High Court

20 December 2004

Accent Management Ltd, Ben Nevis Forestry Ventures Ltd, Bristol Forestry Ventures Ltd, Clive Bradbury, Greenmass Ltd, Gregory Peebles, Kenneth Laird Estate, Lexington Resources Ltd, and Redcliffe Forestry Ventures Ltd v CIR

 

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Case notes by year

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Note: We are currently converting historical case notes into HTML format. If you are looking for case notes that are not published here you may find them by referring to the Tax Information Bulletin.