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Andrew

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Tax and Commercial Law

Tax cases

Tax cases are a specialised type of litigation. I have experience in challenge proceedings in both the Taxation Review Authority and High Court, and have also conducted many tax appeals.

I have appeared in judicial review proceedings involving tax matters, and have successfully settled judicial review cases against the Commissioner of Inland Revenue (see also Appeals and Reviews).

Commercial litigation

Commercial cases present a variety of issues arising out of business dealings. I have provided advice to companies, shareholders, and contracting parties in many contexts, and have particular expertise in company and securities law.

Positions held

Member of New Zealand Markets Disciplinary Tribunal.
Member of NZ Law Society Tax Committee 2000-2005.

Publications

Significant cases

  • CIR v Thompson (2009) 24 NZTC 23,275: GST liability and deregistration.
  • CIR v Boanas (2008) 23 NZTC 22,046: liability for tax on sale of property; validity of assessment by CIR.
  • CIR v Duncan [2007] 3 NZLR 360; (2007) 23 NZTC 21,380 (CA): GST consequences of insolvency.
  • CIR v Wellington Regional Stadium Trust [2006] 1 NZLR 617; (2005) 22 NZTC 19,445 (CA): taxable status of commercial organisation owned by local authority.
  • Sweetline Distributors Ltd v CIR (2004) 21 NZTC 18,608 (HC): judicial review of CIR.
  • Rob Mitchell Builder Ltd (in liq) v National Bank of NZ Ltd (2004) 21 NZTC 18,397 (CA): GST liabilities on mortgagee sale.
  • Dandelion Investments Ltd v CIR [2003] 1 NZLR 600 (CA): tax avoidance arrangements; scope of challenge procedures in Taxation Review Authority.
  • CIR v Chester Trustee Services Ltd [2003] 1 NZLR 395 (CA): rights of creditors to liquidate insolvent companies.
  • Fatac Ltd (in liq) v CIR [2002] 3 NZLR 648 (CA): distinction between leases and licences; requirements for sale as a going concern.
  • CIR v Sea Hunter Fishing Ltd (2002) 20 NZTC 17,478 (CA): GST liabilities where investigations made by CIR out of time.
  • Vela Fishing Ltd v CIR [2002] 1 NZLR 49 (CA): tax liability under transitional provisions.
  • CIR v Colonial Mutual Life Assurance Society Ltd [2002] STC 13; (2002) 20 NZTC 17,440 (PC): tax liability of insurance companies.
  • CIR v Fuji Xerox NZ Ltd (2002) 20 NZTC 17,470 (CA): power to extend challenge rights.
  • Russell v TRA (2001) 20 NZTC 17,418 (CA): ability to obtain judicial review of CIR.
  • CIR v Abattis Properties Ltd (2001) 20 NZTC 17,013 (CA): scope of judicial review in tax cases.
  • Montgomerie v CIR (2000) 19 NZTC 15,569 (CA): GST liability of liquidators.
  • CIR v Smith [2000] 2 NZLR 147 (CA): GST liability on liquidation.
  • Lane Group Ltd v D I & L Paterson Ltd [2000] 1 NZLR 129 (CA): liability for misleading conduct on sale of business.
  • Fleming v Beevers [1994] 1 NZLR 385 (CA): part performance of contract to leave property by will.

Contact:
Level 3 Legal House
101 Lambton Quay
PO Box 5601
Wellington
New Zealand

Ph: +64 4 472 8595
Fax: +64 4 499 4620
Email: andrew.beck@xtra.co.nz

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