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.

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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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Receivers must account to IRD for GST *

New Zealand - April 24 2012
The Court of Appeal has upheld the principle that receivers must account to IRD for the GST on a mortgagee sale, even where the mortgagee was not GST registered.

Co-authors: Michael Arthur, Edward Scorgie, Jess Rowe.

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PPSA section 95 creates dilemma for receivers, unless... *

New Zealand - March 26 2012
Making a payment to a creditor (in this case, the IRD) will in and of itself give that creditor priority over competing creditors. 

Co-authors: Michael Arthur, Michael Harper, Hamish Foote, Matthew Yarnell.

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Penny and Hooper: a thoughtful approach to tax avoidance *

New Zealand - September 7 2011
The outcome in Penny and Hooper v CIR is relevant to a much broader swathe of the economy than any tax case in the past 35 years, potentially affecting the related party employees of any family company.

Co-authors: Casey Plunket, David Patterson.

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