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Name: James Coleman

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Web Site: http://www.jhcoleman.co.nz

Bio: James Coleman is a barrister specialising in tax disputes and opinion work. He has over 18 years experience as a tax advocatte, and has appeared in over 135 leading tax cases, including 5 Privy Council cases. He currently writes a regular column on tax in the New Zealand Law Journal and in Taxation Today. He is also an author for Brookers SMART tax and the author of the new CCH Tax Avoidance text. He also lectures at the University of Auckland on tax avoidance as part of the Masters of Taxation course. Mobile: 027 671 3025. DDI: 04 473 4511. Chambers: 04 499 6170. Fax: 04 499 6172. Address: No. 1 The Terrace, PO Box 10201, Wellington.

Posts by James Coleman:

    Tax residency: Diamond case going to Court of Appeal

    September 14th, 2015

    Most tax professionals will be aware of the Diamond case (Diamond v Commissioner of Inland Revenue (2014) 26 NZTC 21,093). It is the first High Court judgment on personal tax residency in New Zealand after the 1980 law change. It therefore affects all New Zealanders who move abroad.

    The High Court had to rule on the question of whether a rental property owned and rented out by Mr Diamond (the taxpayer) could be considered his permanent place of abode in New Zealand. Clifford J stated that to have a permanent place of abode in New Zealand means to have a home in New Zealand with a sufficient degree of permanence. Read the rest of this entry “

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    BNZ Final Judgment

    August 12th, 2009

    On 15 July 2009 Wild J issued his final decision in the long running BNZ structured finance litigation. The decision is BNZ Investments Ltd v C of IR (unrep, HC Wellington, CIV 2004-485-1059; CIV 2005-485-1045; CIV 2006-485-1028; CIV 2006-485-2084; CIV 2008-485-1056, 15 July 2009).

    This is the second High Court decision concerning the application of the general anti avoidance provision since the Supreme Court decision in Ben Nevis Forestry Ventures Limited v CIR [2008] NZSC 115 (Ben Nevis).

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Recent comments

  • Joanne Martin: Hi Would you be able to email me to discuss a small company that is an LTC which I need some advice on...
  • Rizwana Saheed: You are on the right track that there is an exemption when employees work overtime but whether or not...
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  • Sharon: Hi Daniel, Can you please advise how owners of a profit-making LTC pay themselves? The owners used to pay...
  • Another Anne: My Dad is in care on full subsidy. I am EPOA. Are we able to gift some money to my brother in UK so...
  • Twagilayesu Isaya: I agree with the author of this article that Inland Revenue Department need to provide clear...
  • Quinn: Hi. I would like some clarification regarding the valuation of the investments component of the owners basis...
  • QROPS Pensions: Interesting piece of writing, you always write the most useful content & TalkTax is no exception...
  • Davo: Jo, quite likely is that the transition to an LTC was not done in time and the company became a normal company...

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