Product Description
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.
This course will consider some of the important recent tax cases and their implications for you and your clients. The topics considered 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
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
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.