TIB - December 2014

Questions we’ve been asked:

• QB 14/11: Income tax – Scenarios on tax avoidance
• QB 14/12: Income tax – Foreign tax credits for amounts withheld from United Kingdom pensions

Operational positions

• Commissioner’s operational position on foreign tax credits for amounts withheld from United Kingdom pensions

Legal decisions – case notes

• Court had jurisdiction to cure failure to file a notice of pursuit of claim
• Judicial review of decision to remove tax agent from list of approved tax agents 
• Judicial review of decision not to recalculate
• Taxpayer did not have a permanent place of abode in New Zealand