Vol 26 No 11
Issued
01 Dec 2014

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