Vinelight Nominees Limited and Weyand Investments Limited v The Commissioner of Inland Revenue - SC 10/2014

Civil appeal - tax avoidance - Tax Administration Act 1994.  Whether the Court of Appeal erred in finding there was an arrangement with a more than incidental purpose or effect of tax avoidance - whether a tax avoidance purpose can be inferred from aspects of a transaction other than those which produce the impugned tax result - whether the Court of Appeal erred in finding that resort to sGB1 reconstruction power was unnecessary - whether the Court of Appeal erred in finding that the time bar in s 108 did not apply to particular approved issuer levy payments.[2013] NZCA 655 CA 35/2013