Tax assignment In 20hrs

Guidelines for assignment You must read cases in original

1 Introduction –Use short but strong introductory paragraph. Cover the following points: Background This report has been written because .... Objectives The objectives of this report are to .... (Clearly identify the problem) Scope This report examines .... . (state your intended approach for the report) 2 Method or Procedure To win top marks you must present and structure your argument effectively. Use simple direct statements. You must include the following in your report:

i. Issue ii. Law –write only relevant sections and case names

iii. Application - A review of relevant New Zealand tax cases and how it applies to the facts. You will probably also wish to refer to leading cases from other jurisdictions.

iv. Conclusion/ Opinion - a section clearly stating your opinion.

• Issue (Claim) – Precise identification of issue(s) relevant to the question so that reader knows precisely which points will be made and why. Use legal terms and concepts when framing issues. Courts try to be as efficient as possible by determining WHAT the actual legal issue is.

• Law– relevant sections and cases. At this stage, it is very important that you just

borderly state principles, rules.

• Application/Reasoning (Evaluation) of Law and principles from relevant cases to the fact situation. You must apply all arguably relevant cases and law in your application. Focus should be on principles (ratio) from the judgment rather than spending lot of time on stating facts of selected/relevant cases. Application is the key part. Remember to reference cases and/or legal standards explicitly as you evaluate your facts. The application (evaluation) step is the ‘why’ of your analysis. Rules/Principles/LAW does not exist independent of the reasons that justify its existence. It shows the thinking behind the rule and this helps a later court to decide whether or not that rule should be applied in a latter case.

• Opinion/ conclusion (Outcome). You must decide the issue presented one way or

another. Waffling is not being lawyerly. Most conclusions can be summed up in a single sentence.

3 Bibliography- List of cases covered, Books, Articles etc