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.
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.