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BG1(1) of the Income Tax Act 2004 (NZ) provided that a tax avoidance arrangement (defined to include an arrangement that has “tax avoidance as its purpose or effect … [or] as 1 of its purposes or effects … if the purpose or effect is not merely incidental”) was void as against the Commissioner. ...

BlackRock HoldCo 5, LLC v Commissioners for His Majesty's Revenue and Customs, [2024] EWCA Civ 330-- summary under Paragraph 247(2)(b) Summary Under Tax Topics- Income Tax Act- Section 247- New- Subsection 247(2)- Paragraph 247(2)(b) 3rd-party covenants imputed in a transfer-pricing comparison of a cross-border inter-affiliate loan without them The structure for the acquisition by the BlackRock group of the U.S. target (“BGI”) entailed a BlackRock LLC (“LLC4”) lending US$4 billion to a wholly-owned LLC (“LLC5”) as well as injecting substantial equity into LLC5, with LLC5 using most of those proceeds to subscribe for preferred shares of the transaction Buyco (“LLC6” – which acquired all the shares of BGI). ... In rejecting the position of HMRC (and the finding in the Upper Tribunal) that the LLC5 interest deductions should be denied under these transfer-pricing rules on the basis that the loan transaction between the two enterprises (LLC4 and LLC5) was not one which would have been made by arm’s-length enterprises (i.e., LLC4 lacked covenants of LLC5 and BGI to ensure the flow of dividends to LLC5 from LLC6 to service the loan), Falk LJ first noted that “[i]n the real transaction, LLC4 had no need of any [such] covenants … because, quite independently of its ownership of LLC5, it had control of LLC6 and its subsidiaries, including BGI US (the ‘LLC6 sub-group’)” (para. 59). ...

In reversing this finding, Robertson J.A. stated: "... there is no 'personal element' involved in the series of transactions under review. ...

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In finding that £90,000 paid by the taxpayer in order to secure the release of a restrictive covenant was a permissible deduction in computing the value of the consideration received by the taxpayer for the granting of the option, Carnwath J. stated (at p. 233): "... ...

See summary under Treaties – Art. 5. ...

At 97: "... [T]he habit of a legal draftsman is to eschew synonyms. ...

The Queen, 96 DTC 6034 (FCA)-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence Before finding that an apparently doctored document that had been provided by one of the taxpayers to Revenue Canada in a meeting with them was not covered by the privilege attaching to settlement negotiations, Hugessen J.A. stated (at p. 6039): "... ...

With respect to the application of the requirement that he be ministering to a "congregation" with respect to his work at the Clinic, Rowe TCJ. stated (at p. 708) that "... when administering a sacrament at the Clinic, in the course of his employment as a counsellor with special qualifications as a psychologist, he was not ministering to any person or persons who had assembled there within the context of being part of a congregation. ...

The Queen, 93 DTC 133 (TCC)-- summary under Subsection 7(5) Summary Under Tax Topics- Income Tax Act- Section 7- Subsection 7(5) In finding that any benefit received by the taxpayer as a result of the granting or exercise of options would have been received more by virtue of being an officer and director rather than by virtue of being a shareholder, Bowman J. stated (p. 138): "... the option agreements refer to his contribution to the business and affairs of the companies. ...