The Times They Are A-Changing – IRD Prosecutions – March 2013 The times they are a-changing – Mike Lennard (Taxation Today 60) Taxation Today, March 2013. Inland Revenue prosecutionsClick here to download the document.Last updated on: 15 Sep 2020 || File size: 725 Kb – Approx 1.26 secs to download at 56k. Acrobat Reader required – download here.
Avoidance and Morality While there has been – and no doubt will continue to be – a large amount of discussion as to what constitutes tax avoidance, a question that is less often raised is whether avoidance is moral. In a recent paper[1] Zoe Prebble and Professor John Prebble argue that avoidance is, per se, immoral. Daunting …
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 Procedures – 2011 Commissioner’s Search and Surveillance Powers – 2012 Commissioner’s Search and Surveillance Powers Search and Surveillance NZICA Tax Conference 2012 Introduction What does the Commissioner search and survey? …
Commissioner’s Search and Surveillance Powers – 2012 Read More »
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 (SC) (“Ben Nevis”), determining that the “Trinity” scheme was a void tax avoidance arrangement, avowedly “settled” the law in relation to tax avoidance. Settling the law has not, however, resulted …
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 Procedures – 2011 Commissioner’s Search and Surveillance Powers – 2012 Developments in Tax Disputes Procedure – Another Step Backwards … Developments in Tax Disputes Procedure – Another Step Backwards … …
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 released by Inland Revenue. In November last year the Department released[1] Interpretation Statement IS 10/07, “Care and Management of the Taxes covered by the Inland Revenue Acts” (“the Statement”), setting out …
Commissioner’s “Care and Management” Powers – February 2011 Read More »
Judicial Review Revisited – Tannadyce Judicial Review Revisited – Tannadyce MIKE LENNARD, Tax Barrister In this article, Mike Lennard looks at the latest chapter in the long history of unsuccessful attempts by various taxpayers to challenge the validity of assessments by Inland Revenue by way of judicial review proceedings. In May last year I wrote …
Judicial Review Revisited – Tannadyce – October 2010 Read More »
Security for Costs – Another Brick in the Wall? Security for Costs – Another Brick in the Wall? Mike Lennard, Barrister In this article, Mike Lennard discusses a recent decision in which the High Court required the taxpayer to provide security for costs, and considers whether such a decision is fair to taxpayers involved in …
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 2010, Hammond, Ellen France and Randerson JJ), the latest in a long line of decisions under the income tax anti-avoidance provision, now found in section BG 1 of the Income …
Double Taxation of ACC Payments? – April 2010 A feature of the system of injury compensation administered by the Accident Compensation Corporation (“ACC”) is the way in which claimants’ entitlements can be reviewed, sometimes many years after the event. And in some of these reviews the result is that the claimant is found to have …
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