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

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

12 Pages Posted: 21 Oct 2012 Last revised: 20 Feb 2015

Ivor Richardson

Victoria University of Wellington, Faculty of Law (Deceased)

Peter Jenkin QC

Barrister

Andrew Park

former High Court Judge, UK

Geoff Harley

Barrister

David Henry

former Commissioner of Inland Revenue

Date Written: March 1, 1993

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.

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

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: https://ssrn.com/abstract=2159606

Ivor L. M. Richardson (Contact Author)

Victoria University of Wellington, Faculty of Law (Deceased)

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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