Articles
The Times, They Are A-Changing – IRD Prosecutions – April 2013
The Times They Are A-Changing – IRD Prosecutions – March 2013 The times they are a-changing – Mike Lennard (Taxation Today 60) Taxation Today, March
Avoidance and Morality – December 2012
Avoidance and Morality While there has been – and no doubt will continue to be – a large amount of discussion as to what constitutes
Commissioner’s Search and Surveillance Powers – 2012
The following papers have been presented at the NZ Institute of Chartered Accountants’ annual Tax Conferences: (Co-authored with Mark Keating, Auckland University) Developments in Tax Disputes
Avoidance Revisted – Alesco – February 2012
Tax Avoidance Revisited – Alesco Three years ago, the Supreme Court decision in Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2009] 2 NZLR 289
Developments in Tax Disputes Procedures – 2011
The following papers have been presented at the NZ Institute of Chartered Accountants’ annual Tax Conferences: (Co-authored with Mark Keating, Auckland University) Developments in Tax Disputes
Commissioner’s “Care and Management” Powers – February 2011
Care and Management MIKE LENNARD, Tax Barrister In this article, Mike Lennard looks at the central thesis of the “Care and Management” Interpretation Statement recently
Judicial Review Revisited – Tannadyce – October 2010
Judicial Review Revisited – Tannadyce Judicial Review Revisited – Tannadyce MIKE LENNARD, Tax Barrister In this article, Mike Lennard looks at the latest chapter in
Security for Costs – August 2010
Security for Costs – Another Brick in the Wall? Security for Costs – Another Brick in the Wall? Mike Lennard, Barrister In this article, Mike
Orthopods’ Arrangements – Orthodoxy or Avoidance? – CIR v Penny & Hooper in the Court of Appeal – June 2010
Orthopods’ Arrangements – Orthodoxy or Avoidance? On 4 June the Court of Appeal delivered its decision in CIR v Penny & Anor (unrep CA201/2009, judgment 4 June
Double Taxation of ACC Payments? – April 2010
Double Taxation of ACC Payments? – April 2010 A feature of the system of injury compensation administered by the Accident Compensation Corporation (“ACC”) is the
Contract Pacific – IRD’s obligations to pay GST refunds – February 2010
Contract Pacific – IRD’s obligations to pay GST refunds – Feburary 2010 In the recent Court of Appeal decision CIR v Contract Pacific Limited (CA759/08, 4 December
A Tale of Two Banks – Tax Avoidance – November 2009
A Tale of Two Banks – November 2009 A Tale of Two Banks[1] Mike Lennard, Barrister This year has seen two banks and the CIR