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Case notes 2016

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

Court of Appeal upholds High Court decision declining an application for discovery of material exchanged pursuant to a Double Taxation Agreement

16 December 2016

Chatfield & Co Limited v Commissioner of Inland Revenue [2016] NZCA 614

Appealed

Taxation Review Authority finds sale of business took place at value stated by taxpayer and sets aside Commissioner’s reassessments

15 December 2016

TRA 014/14 [2016] NZTRA 15

Not Appealed

Court confirms two step approach for hardship applications

12 December 2016

Singh v Commissioner of Inland Revenue [2016] NZHC 3001

Appealed

Subdivision, Supply of Land, and Forestry: Taxable Activities?

25 November 2016

TRA 024/15 [2016] NZTRA 14

Not Appealed

High Court confirms tax avoidance and opening of time bar on basis of returns being wilfully misleading

11 November 2016

Great North Motor Company Limited (In Receivership) v Commissioner of Inland Revenue

Appealed

District Court declines to set aside debt judgment on basis of alleged unfairness

25 October 2016

Commissioner of Inland Revenue v Ronald Maxwell Wilson [2016] NZDC 20012

Not Appealed

General permission not satisfied when shareholder incurs legal fees in derivative action

14 October 2016

TRA 004/16, [2016] NZTRA 13

Not Appealed

The Commissioner’s refusal to accept a NOPA upheld by Taxation Review Authority and proceeding struck-out

14 October 2016

TRA 007/16 [2016] NZTRA 12

No Right of Appeal Exists

Court of Appeal allows appeal of the Commissioner’s decision to decline request under s 113 of the Tax Administration Act 1994

13 October 2016

Charter Holdings v Commissioner of Inland Revenue [2016] NZCA 449

Not Appealed

PAYE convictions upheld by the Court of Appeal – trial Judge found not to have acted with apparent bias

10 October 2016

David Ian Henderson v The Queen [2016] NZCA 431

Not Appealed

Default assessments for income tax and shortfall penalties for evasion, abusive tax position and gross carelessness upheld by Taxation Review Authority

7 October 2016

TRA 26/14 & TRA 5/16 [2016] NZTRA 11

Not Appealed

Partial strike out of Judicial Review of Commissioner’s decision to issue notices under s 17 of the Tax Administration Act 1994

27 September 2016

Chatfield & Co Limited v Commissioner of Inland Revenue [2016] NZHC 2289

Appealed

Crediting may not constitute payment

25 August 2016

Lesley William Fugle v Commissioner of Inland Revenue [2016] NZHC 1997

Appealed

Impact of bankruptcy on ability to bring challenge proceedings

24 August 2016

David Ian Henderson v The Commissioner of Inland Revenue [2016] NZHC 1987

Not Appealed

Statutory Interpretation: section CC 1 of the Income Tax Act 2007

12 August 2016

Commissioner of Inland Revenue v Vector Limited [2016] NZCA 396

Not Appealed

Application of time bar provisions - s 108 and 108B of the Tax Administration Act 1994

9 August 2016

TRA 019/15 [2016] NZTRA 08

Appealed

Taxation Review Authority finds no taxable activity and upholds the Commissioner's GST reassessments and deregistration

9 August 2016

TRA 007/15[2016] NZTRA 09

Not Appealed

High Court held that the Commissioner's opinion in section 108(2) of the Tax Administration Act 1994 must be determined by the hearing Authority on a de novo basis

5 August 2016

Edwards v Commissioner of Inland Revenue [2016] NZHC 1795

Not Appealed

Section CB 6 - date of acquisition of land and intention

28 July 2016

TRA 003/15 [2016] NZTRA 07

Not Appealed

Capital-revenue expenditure: deductible feasibility expenditure

27 July 2016

Trustpower Ltd v Commissioner of Inland Revenue [2016] NZSC 91

No futher Right of Appeal

Decision reinforces strength of section 81 provisions

14 July 2016

FAF Holdings Limited (in liq) and Ors v R J Bethune CIV 2015-412-0080 [2016] NZHC 1595

Not Appealed

Strike out application dismissed

13 July 2016

TRA 030/15 [2016] NZTRA 06

No Right of Appeal exists

Michael Hill’s inconsistency challenge struck out on appeal

21 June 2016

Commissioner of Inland Revenue v Michael Hill Finance (NZ) Limited [2016] NZCA 276

Not Appealed

High Court upholds TRA’s finding that no management services were provided by Honk Land Limited to Honk Land Trust

17 June 2016

Honk Land Trustees Limited v Commissioner of Inland Revenue [2016] NZHC 1316

Appealed

Parties must be represented by a barrister or solicitor of the High Court; open justice principles prevail

16 June 2016

Sovereign Books Limited and Creative Productions Ltd v Commissioner of Inland Revenue [2016] NZHC 1313

Not Appealed

Queenstown Airport’s eastern runway safety area found not to be depreciable under the Income Tax Act 2007

15 June 2016

Queenstown Airport Corporation Limited v Commissioner of Inland Revenue [2016] NZHC 1299

Appealed

Commissioner not required to disclose documents exchanged under double tax agreement

9 June 2016

Chatfield & Co Limited v Commissioner of Inland Revenue [2016] NZHC 1234

Appealed

Convictions for offences under the TAA do not disqualify individuals from acting as liquidators under the Companies Act 1993

19 May 2016

The Commissioner of Inland Revenue v Imran Mohammed Kamal [2016] NZHC 1053

Not Appealed

High Court considers a right to use land in context of depreciable intangible property

18 May 2016

ANZCO Foods Limited v Commissioner of Inland Revenue [2016] NZHC 1015

Not Appealed

TRA strikes out taxpayer's late claim

16 May 2016

TRA 029/15 [2016] NZTRA 05

Not Appealed

High Court "easily satisfied" that the Commissioner's assessment was an honest appraisal and a genuine exercise of judgement

10 May 2016

Musuku v Commissioner of Inland Revenue [2016] NZHC 934

Appealed

Authority concludes notice of assessment correctly given but finds exceptional circumstances under s 89k

5 May 2016

TRA 020/15

Not Appealed

High Court finds for Commissioner on tax avoidance and imposes an abusive tax position shortfall penalty

22 April 2016

Tale Holdings Limited v Commissioner of Inland Revenue

Appealed

Court of Appeal holds doctrine of estoppel per rem judicatum applies and dismisses appeal

29 February 2016

The Webster Group of Appellants v The Commissioner of Inland Revenue [2016] NZCA 31

Not Appealed

The Authority finds no taxable activity and upholds the Commissioner's reassessments

26 February 2016

TRA 018/12 [2016] NZTRA 03

Appealed

Final payment triggers a base price adjustment

16 February 2016

TRA 025/14 [2016] NZTRA 02

Appealed

 

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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.