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Case notes 2017

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

Part of claim that did not comply with strict procedural requirements struck out by Taxation Review Authority

29 January 2018

TRA 008/17 [2018] NZTRA 02

Judicial review of the Judgment filed

When does the response period to issue a NOR start following the Taxation Review Authority’s decision that a NOPA should have been accepted out of time?

29 January 2018

TRA 005/17 [2018] NZTRA 01

Appealed

Notices issued under s 17 of the Tax Administration Act 1994 held to be invalid

22 December 2017

Chatfield & Co Ltd v Commissioner of Inland Revenue [2017] NZHC 3289

CIR has appealed

Application for Interim Liquidator

15 December 2017

The Commissioner of Inland Revenue v Chesterfields Preschools Limited & Therese Anne Sisson [2017] NZHC 3172

Appealed

Attempt to relitigate matters previously determined struck out as an abuse of process

6 December 2017

Tamihere v The Commissioner of Inland Revenue [2017] NZHC 3012

Legal Services has not received any appeal

Deductibility under s DB 55(1)

1 December 2017

NRS Media Holdings Ltd v Commissioner of Inland Revenue [2017] NZHC 2978

Appealed

Taxation Review Authority confirms the Commissioner’s ability to attribute income to a non-party in a transaction

30 November 2017

A v Commissioner of Inland Revenue [2017] NZTRA 08

Appealed

Judicial review proceeding alleging bias struck out

30 November 2017

Tamihere v The Commissioner of Inland Revenue [2017] NZHC 2949

Not Appealed

High Court lacks jurisdiction to review where there is no exercise of a statutory power of decision

29 November 2017

Muir v The Taxation Review Authority & Anor [2017] NZHC 2932

Appealed

Court confirms hardship provisions do not apply when Commissioner is pursuing bankruptcy

1 November 2017

Singh v Commissioner of Inland Revenue [2017] NZCA 506

Not Appealed

Permanent place of abode and time bar

19 October 2017

Van Uden v Commissioner of Inland Revenue [2017] NZHC 2554

Appealed

Negligent advice regarding a transfer of land attracting tax liabilities

6 October 2017

Craig Duthie and Kirsten Taylor-Ruiterman v Denise Michelle Roose [2017] NZSC 152

No Right of Appeal exists

Court of Appeal confirms who can file a GST return

12 October 2017

Rhys Michael Cullen v The Commissioner of Inland Revenue [2017] NZCA 448

Not Appealed

Commissioner granted unless order for security for costs

8 September 2017

Peter William Mawhinney as Trustee of the Forest Trust v The Commissioner of Inland Revenue [2017] NZHC 2195

Not Appealed

Filing of amended statement of claim an abuse of process when proceeding was previously struck out

29 August 2017

Muir & Anor v Commissioner of Inland Revenue [2017] NZHC 2082

Appealed

Taxation Review Authority declines company’s application to hear late claim

16 August 2017

TRA 001/17 [2017] NZTRA 06

Appeal not accepted by the Court

High Court confirms a lease surrender payment is a revenue receipt in the hands of the landlord

10 August 2017

Easy Park Limited v Commissioner of Inland Revenue [2017] NZHC 1893

Appealed

Court of Appeal confirms that the Edwards decision applies to time bar and that once a company is restored to the register, actions taken during the period of its removal are retrospectively validated

31 July 2017

Great North Motor Company Limited (In Receivership) v Commissioner of Inland Revenue [2017] NZCA 328

Not appealed

Court of Appeal remits Liquidation matter back to High Court

28 July 2017

Sisson v Commissioner of Inland Revenue [2017] NZCA 326

Leave to Appeal filed

Taxation Review Authority determines allowable expenditure on rental properties and treatment of trust income and expenses

26 July 2017

TRA Case 09/16, [2017] NZTRA 04

Appealed

High Court costs - accountancy fees were not properly claimable as a disbursement

6 July 2017

Patty Tzu Chou Lin v Commissioner of Inland Revenue [2017] NZHC 1548

Not Appealed

Court of Appeal indicates that the statutory notice requirements regarding the payment of GST in property transactions cannot be waived

3 July 2017

Y&P NZ Limited v Yang Wang and Chen Zhang [2017] NZCA 280

Leave to Appeal Filed

Application for strike out granted

30 June 2017

Donna Vitasovich v Commissioner of Inland Revenue [2017] NZHC 1501

Not Appealed

High Court varies a consent order to fund companies’ legal fees in respect of criminal proceedings, but not civil proceedings

9 June 2017

Commissioner of Inland Revenue v Honk Marine Ltd and ors [2017] NZHC 1258

Not Appealed

When crediting is not payment

1 June 2017

Commissioner of Inland Revenue v Leslie William Fugle [2017] NZCA 230

Not Appealed

Entitlement to tax sparing credits under the double tax agreement between New Zealand and China

12 May 2017

Patty Tzu Chou Lin v Commissioner of Inland Revenue [2017] NZHC 969

Under Appeal

Appeal against partial strike-out dismissed

1 May 2017

Chatfield & Co Limited v Commissioner of Inland Revenue [2017] NZCA 148

Leave to Appeal filed

Chatfield & Co Limited v Commissioner of Inland Revenue: Discovery in the Context of Judicial Review

11 April 2017

Chatfield & Co Limited v Commissioner of Inland Revenue [2017] NZSC 48

No Further Right of Appeal exists

Court of Appeal finds High Court has no jurisdiction to approve a payment proposal under s 29(1)(b)(iii) of the Insolvency Act 2006

31 March 2017

Commissioner of Inland Revenue v Wilson [2017] NZCA 100

Not appealed

A question of standing

28 March 2017

Rhys Michael Cullen v The Commissioner of Inland Revenue [2017] NZHC 578

Under Appeal

TRA upholds Commissioner's reassessments for undisclosed income

28 March 2017

TRA 023/15 [2017] NZTRA 02

Not Appealed

Court of Appeal dismisses Honk Land Trustee Limited's appeal in relation to a $1.1m management fee tax deduction

10 March 2017

Honk Land Trustees Limited v Commissioner of Inland Revenue [2017] NZCA 54

Not Appealed

TRA considers residency of individuals

24 February 2017

TRA 004/14 [2017] NZTRA 01

Appealed

Are embankments and runway end safety areas depreciable property? No says the Court of Appeal

22 February 2017

Queenstown Airport Corporation Limited v Commissioner of Inland Revenue [2017] NZCA 20

Not Appealed

Unsuccessful application to set aside statutory demand after taxpayer's breach of binding agreement with the Commissioner regarding tax debt

27 January 2017

Elementary Solutions Ltd v Commissioner of Inland Revenue [2017] NZHC 32

Not 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.