Taxing issues skillfully argued in Greg Everard Memorial Moot

This year’s Greg Everard Memorial 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.

L-R: Professor Michael Isherwood, Sarah Armstrong, Hayden Noyce, Will Turner, Kajol Patel, Chris McCardle, and Carla Cross.

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.

Both teams skillfully presented their arguments, with numerous questions from the judges.

On announcing law student Will Turner the winner of the 2021 Greg Everard Memorial Moot - for the best oralist, and a prize of $2,500 - the judges commented that it had been an impressive and engaging moot, with everyone grappling very well with the substantive issues. They also acknowledged that the mooters had handled hard questions from the bench, who comprised recognised experts in the field.

An alumnus of Auckland Law School, Greg who died in 2002, was a highly respected commercial litigator. The same year the Greg Everard Memorial Moot was established to commemorate the significant contribution Greg made to the New Zealand legal profession.

The Auckland Law School and the University of Auckland Mooting Society would like to acknowledge and thank the Everard Family for their generous support. They would also like to acknowledge the late Louise Everard and the late Gregory Kay who were both instrumental in establishing the competition in Greg’s memory.

Thanks also to Associate Professor Scott Optican, the judges, and Professor Michael Littlewood for writing the problem.


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