The moot problem was based on
Frucor v Commissioner of Inland Revenue, which is
scheduled to be heard by the Supreme Court in June –
specially whether a particular financial arrangement was tax
avoidance, and if so, whether the appellant was entitled to
deduct the expenditure they incurred in connection with
it.
The four finalists – Hayden Noyce and Will
Turner for the appellant, and Christopher McCardle and Kajol
Patel for the respondent - had just fifteen minutes each,
with no right of reply, to present their submissions before
judges Sarah Armstrong from Shortland Chambers, Carla Cross
from Bellingham Wallace, and Professor Michael Littlewood
Press Release – University of Auckland
University of Auckland law student Will Turner has won this year’s Greg Everard Memorial Moot, beating three others in the finals to win best oralist.
The moot problem was based on
Frucor v Commissioner of Inland Revenue, which is scheduled to be heard by the Supreme Court in June – specially whether a particular financial arrangement was tax avoidance, and if so, whether the appellant was entitled to deduct the expenditure they incurred in connection with it.
The four finalists – Hayden Noyce and Will Turner for the appellant, and Christopher McCardle and Kajol Patel for the respondent – had just fifteen minutes each, with no right of reply, to present their submissions before judges Sarah Armstrong from Shortland Chambers, Carla Cross from Bellingham Wallace, and Professor Michael Littlewood from the University of Auckland Law School.