Abstract

http://ssrn.com/abstract=2159606
 


 



Tax Law: How Can the System Generate the Cash Needs of Government, and Still Be Fair to the Ordinary Taxpayer?


Ivor Richardson


Victoria University of Wellington - Faculty of Law

Peter Jenkin QC


Barrister

Andrew Park


former High Court Judge, UK

Geoff Harley


Barrister

David Henry


former Commissioner of Inland Revenue

March 1, 1993

New Zealand Law Conference “The Law and Politics” Conference Papers, Volume 2, p. 200, 1993
Victoria University of Wellington Legal Research Paper Series Richardson Paper No. 21

Abstract:     
A discussion by a panel of experts, including Sir Ivor Richardson, of topical tax issues, including: (1) the scope for taxpayers to seek judicial review by the courts of the exercise of the Commissioner of Inland Revenue's powers, with particular reference to information gathering by the CIR at the pre-assessment stage and challenging the correctness of assessments; and (2) the role and meaning of the general anti-avoidance provision.

Number of Pages in PDF File: 12

Keywords: Administrative law, tax administration, judicial review, Commissioner of Inland Revenue, tax avoidance, general anti-avoidance rule, post-assessment challenges

JEL Classification: D73, D78, E62, H20, H21, H24, H25, K33, K34

Accepted Paper Series


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Date posted: October 21, 2012 ; Last revised: September 19, 2013

Suggested Citation

Richardson, Ivor and Jenkin QC, Peter and Park, Andrew and Harley, Geoff and Henry, David, Tax Law: How Can the System Generate the Cash Needs of Government, and Still Be Fair to the Ordinary Taxpayer? (March 1, 1993). New Zealand Law Conference “The Law and Politics” Conference Papers, Volume 2, p. 200, 1993; Victoria University of Wellington Legal Research Paper Series Richardson Paper No. 21. Available at SSRN: http://ssrn.com/abstract=2159606

Contact Information

Ivor L. M. Richardson (Contact Author)
Victoria University of Wellington - Faculty of Law ( email )
PO Box 600
Wellington, 6140
New Zealand

Peter Jenkin QC
Barrister ( email )
No Address Available
Andrew Park
former High Court Judge, UK
London, SW1A 2AA
United Kingdom
Geoff Harley
Barrister ( email )
No Address Available
David Henry
former Commissioner of Inland Revenue
Wellington
New Zealand
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