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Results 1 to 5 of 9



The Fair Tax for Savers campaign - are savers over-taxed (and if so, why)?

New Zealand - July 31 2014 The Fair Tax for Savers campaign launched earlier this week is based on the proposition that income from at least two forms of savings is currently…

Co-authors: Casey Plunket, David Patterson.


Court backs taxpayer on deductibility of resource consent costs

New Zealand - November 20 2013 This week's High Court judgment in favour of TrustPower against Inland Revenue is directly relevant to any business which spends money on resource…

Co-authors: Casey Plunket, David Patterson, Suzanne Janissen, Jo Appleyard, Nicky McIndoe, Paula Brosnahan.


The nitty-gritty of the thin cap reforms

New Zealand - June 12 2013 The Inland Revenue has released its much anticipated proposals to extend the scope of the thin cap regime and restrict the existing safe harbours…

Co-authors: Casey Plunket, David Patterson.


Tougher tax regime for specified mineral mining

New Zealand - November 7 2012 Fewer tax breaks and higher royalties are on the cards in the government’s minerals review. 

Co-authors: Casey Plunket, David Patterson.


Grasping the capital/revenue nettle: a lesson from Singapore

New Zealand, Singapore - July 4 2012 Distinguishing between taxable and non-taxable gains from the sale of shares is notoriously difficult, as the large body of case law in this area attests.

Co-authors: Casey Plunket, David Patterson.

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