Penny v Commissioner of Inland Revenue - [2012] 1 NZLR 433

Practice and procedure — Evidence — Witness statements of expert witnesses — Opinions on legal issues not to be included.

Revenue — General anti-avoidance rule — Medical practitioner practising through company owned by family trust — Salary below company receipts after expenses — Salary below market rates — Whether structure tax avoidance — Whether and when such salary tax avoidance — Income Tax Act 1994, ss BG 1 and GB 1.