Tax : Frucor Supreme Court decision / presenters, Howard Davis, Mike Lennard.

By: Contributor(s): Material type: TextTextSeries: New Zealand Law Society webinarPublisher: [Wellington, New Zealand] : Continuing Legal Education, New Zealand Law Society, 2023Description: 37 pages : illustrations ; 30 cmContent type:
  • text
  • still image
Media type:
  • unmediated
Carrier type:
  • volume
Other title:
  • NZLS CLE Webinar, tax - Frucor Supreme Court decision [Running title]
Subject(s): DDC classification:
  • 343.9304 23
LOC classification:
  • KM336.7 .D38 2023
Contents:
1. Introduction -- 2. Background : anti-avoidance law before Frucor (SC) -- 3. Facts of Frucor (SC) -- 4. Majority decision in Frucor (SC) -- 5. Post-Frucor (SC) Inland Revenue interpretation of tax avoidance -- 6. Implications of Frucor (SC) for documentary evidence in tax disputes -- 7. Frucor (SC) penalties decision -- 8. Additional Inland Revenue observations -- 9. Appendix 1 : the Ben Nevis (SC) (107) two-stage inquiry approach.
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Holdings
Item type Current library Call number Status Date due Barcode
Book City Campus City Campus Main Collection 343.9304 DAV (Browse shelf(Opens below)) Available A563781B

At head of title: NZLS CLE Ltd.

"Date, April 2023".

Includes bibliographical references.

1. Introduction -- 2. Background : anti-avoidance law before Frucor (SC) -- 3. Facts of Frucor (SC) -- 4. Majority decision in Frucor (SC) -- 5. Post-Frucor (SC) Inland Revenue interpretation of tax avoidance -- 6. Implications of Frucor (SC) for documentary evidence in tax disputes -- 7. Frucor (SC) penalties decision -- 8. Additional Inland Revenue observations -- 9. Appendix 1 : the Ben Nevis (SC) (107) two-stage inquiry approach.

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