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Whoops, Wrong Section! – July 2008 “If the exercise of a power can be traced to a legitimate source the fact that the same was purported to have been exercised under a different power does not vitiate the exercise of the power in question.” J.K. Steel Ltd. v Union of India AIR (1970) 1173 at page 1187-88   Introduction …

Whoops, Wrong Section – Misdescribing the Section – July 2008 Read More »

Section 81 Tax Administration Act 1994 (TAA 1994) provides a principle of confidentiality of taxpayer information which is, as recognised in s 6 TAA 1994, a cornerstone of the concept of integrity of the tax system. This article considers the limits of that principle when it comes to the conduct of a tax dispute, against …

How Secret are the CIR’s Squirrels? – IRD Secrecy Obligations – June 2008 Read More »

The “Evidence Exclusion Rule” in s 138G Tax Administration Act 1994 (TAA 1994) is designed as a “key part” of the disputes resolution procedure[1],’ and aims to ensure that neither the taxpayer nor the Commissioner (CIR) will be able to raise in litigation any evidence or legal arguments not disclosed following a disclosure notice under …

Rabbits from Hats – Defects in Evidence Exclusion – May 2008 Read More »

Section 19 Tax Administration Act 1994 (TAA 1994) enables the CIR to hold an inquiry by requiring any person to attend at an Inland Revenue office and answer questions.  The use of this power has increased substantially in the past decade.  This article gives a brief background to s 19 inquiries and examines two questions about their …

Detention and Non-Disclosure – Questions about Inquiries – April 2008 Read More »

Settlement is often the most sensible resolution of any dispute. It is, however, more difficult to reach a settlement of a dispute with the Commissioner (CIR) than it is to settle an ordinary commercial dispute. The first part of this two-part article, published in Taxation Today, Issue 4 (February 2008), explored why settlement is often …

Peace In Our Time [Settling Tax Disputes] – Part 2 – March 2008 Read More »

Settlement is often the most sensible resolution of any dispute.  It is, however, more difficult to reach a settlement of a dispute with the Commissioner than it is to settle an ordinary commercial dispute.  The first part of this two-part article explores why settlement is often an attractive way of resolving a dispute, and the reasons why …

Peace In Our Time [Settling Tax Disputes] – Part 1 – February 2008 Read More »

Wham Bam, It’s A Sham – Taxation Today, December 2007 Nothing is more calculated to raise the temperature of a tax dispute than an allegation of sham, tossed by the Commissioner like a handful of chillies into the slowly cooking stew of a tax dispute.  The recent success of such allegations has been mixed, and well …

Wham Bam, It’s A Sham! Read More »