Top Tax Cases

PLEASE NOTE: Due to circumstances beyond our control it has become necessary to postpone this course until early in the new year. We will announce new dates soon. We apologise for any inconvenience caused and thank you for your patience.

Tax cases provide a valuable resource for practitioners to assist in guiding and advising clients. Importantly they can be a useful tool to avoid some traps others have missed. This course will consider some of the important recent tax cases and their implications for you and your clients.

Topics include:

• The approach of the courts and IRD to the application of the permanent place of abode test laid out by the Court of Appeal in CIR v Diamond
• Cases involving disputes over the zero-rating of land transactions
• The centre of management and control test and the impact on trusts with settlors, trustees and or beneficiaries residing in Australia
• The Trustpower decision on feasibility expenditure deductibility and IRD’s subsequent statement
• Decisions dealing with default assessments and penalties, and foreign tax authorities seeking information from New Zealand residents

Suited to...

This course is intended for accountants and lawyers wanting to stay up to date with the latest developments in tax law

Benefits

This course will provide you with the details of important court decisions all in one place and comment on their implications for you and your clients.

Upon satisfactory completion of this activity you will be:

• Up to date on significant recent tax cases
• Aware of the impact of these cases on your clients
• Better prepared to provide up to date advice to your clients

Presenters

Stephen Richards, Technical Director, Crowe Horwath

Stephen Richards is the National Technical Director of Tax Advisory for Crowe Horwath, the largest accounting firm in New Zealand specialising in the SME/HNWI space. Stephen has been practising in tax advisory for 19 years and is a sought after speaker on tax topics, including for CCH and TEO Training courses. Stephen is renowned for making complex topics understandable.

Craig Macalister, Partner, Crowe Horwath

Craig is Partner of the Crowe Horwath South Tax Team. In this role Craig provides the firm and its clients with advice on all aspects of New Zealand taxation. Craig joined Crowe Horwath from his role as Tax Director of the New Zealand Institute of Chartered Accountants (NZICA). Craig played a key role in the Institute’s member education activities, regularly taking national training courses for accountants and speaking at tax conferences. Prior to this Craig was KPMG New Zealand’s National Tax Director, working in both the Wellington and Auckland offices. Before joining KPMG, he held a number of senior positions within Inland Revenue. Craig is a co-author of the Staples Tax Guide and GST in New Zealand.