Tax Law: How Can the System Generate the Cash Needs of Government, and Still Be Fair to the Ordinary Taxpayer?
Victoria University of Wellington, Faculty of Law (Deceased 1930-2014)
Peter Jenkin QC
former High Court Judge, UK
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
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, K34Accepted Paper Series
Date posted: October 21, 2012 ; Last revised: February 20, 2015
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