New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Anti-avoidance provisions

Legal area

Court

23 Feb 2016

APN HOLDINGS NZ LIMITED v COMMISSIONER OF INLAND REVENUE [2016] NZHC 244

Citation

[2016] NZHC 244
Court

High Court

Judge accepted plaintiffs could not meaningfully brief their principal witness on subpoenaed RBS documents before trial, the documents were highly relevant to objective purpose and effect, and responsible opening could not occur without adequate briefing; the Commissioner's delay in obtaining the subpoena contributed to the prejudice; on balance the interests of justice required granting an adjournment and specific timetable orders were made.
29 May 2014

HC SERVICES LTD v CIR [2014] NZHC 1169

Citation

[2014] NZHC 1169
Court

High Court

Fraud by promoters who failed to deliver a compliant employee fund does not prevent the existence of a tax avoidance arrangement where real transactions, documents and steps altered tax incidence; on the facts the appellant was a party to an arrangement with the dominant purpose and effect of avoiding tax and thus took an abusive tax position under s141D(7)(b)(i); appeal dismissed.