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