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Hadlee v Commissioner of Inland Revenue   flag  17

[1993] UKPC 8; [1993] 2 NZLR 385; (1993) 15 NZTC 10,106; (1993) 17 TRNZ 577
Privy Council
United Kingdom
1st March, 1993

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Armour Veterinary Group Ltd v Revenue and Customs (Corporation Tax - discovery assessments relating to amortisation relief for goodwill) [2024] UKFTT 539 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jun 2024 BAILII flag
Bary v Bary [2024] NZHC 711 High Court of New Zealand New Zealand 3 Apr 2024 NZLII flag 2
Bei v B & Z Trades Co Ltd [2024] NZHC 20; (2024) 24 NZCPR 820 High Court of New Zealand New Zealand 31 Jan 2024 NZLII flag 4
BEADNALL COPLEY Ltd v Revenue & Customs (CORPORATION TAX - goodwill - whether owned by partners - no) [2022] UKFTT 183 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jun 2022 BAILII flag 1
Powell v K 2 Investment Group Ltd [2021] NZHC 2253 High Court of New Zealand New Zealand 30 Aug 2021 NZLII flag 7
HFFX Llp v Revenue and Customs (INCOME TAX - whether amounts were partnership profits) [2021] UKFTT 36 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2021 BAILII flag
Yandina Investments Ltd v ANZ National Bank Ltd [2013] NZCA 469 Court of Appeal of New Zealand New Zealand 14 Oct 2013 NZLII flag 9
Penny v Commissioner of Inland Revenue [2011] NZSC 95; [2012] 1 NZLR 433; (2011) 25 NZTC 20-073; (2011) 3 NZTR 21-014 Supreme Court of New Zealand New Zealand 24 Aug 2011 NZLII flag 37
Ian David Penny and Gary John Hooper v Commissioner of Inland Revenue [2011] NZSCTrans 19 New Zealand 27 Jun 2011 NZLII flag
Russell v Commissioner of Inland Revenue [2010] NZHC 1707; (2010) 24 NZTC 24,463 High Court of New Zealand New Zealand 3 Sep 2010 NZLII flag 15
Commissioner of Inland Revenue v Penny [2010] NZCA 231; [2010] 3 NZLR 360; (2010) 24 NZTC 24,287 Court of Appeal of New Zealand New Zealand 4 Jun 2010 NZLII flag 7
Penny v Commissioner of Inland Revenue [2009] NZHC 346; [2009] 3 NZLR 523; (2009) 24 NZTC 23,406 High Court of New Zealand New Zealand 19 Mar 2009 NZLII flag 6
Z v Z (No 2) [1996] NZCA 719; [1997] 2 NZLR 258; (1996) 15 FRNZ 88; [1997] NZFLR 241 Court of Appeal of New Zealand New Zealand 20 Dec 1996 NZLII flag 60
Commissioner of Inland Revenue v Backhouse HC Hamilton M280/94 [1994] NZHC 1088; (1994) 19 TRNZ 191; (1994) 16 NZTC 11,397 High Court of New Zealand New Zealand 26 Oct 1994 NZLII flag
Commissioner of Inland Revenue v Alcan New Zealand Ltd [1994] NZCA 213; [1994] 3 NZLR 439; (1994) 18 TRNZ 715 Court of Appeal of New Zealand New Zealand 31 May 1994 NZLII flag 56

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"An examination of New Zealand tax law appeals to the Judicial Committee of the Privy Council : 1841-2005" (2024) 5 New Zealand Law Students Journal 189 Pottinger-Coombes, Harry New Zealand circa 2024 NZLII flag
"What Makes a 'leading' Case" [2010] VUWLawRw 19 Richardson, Rt Hon Ivor New Zealand circa 2010 NZLII flag
"The Spin of a Coin - in Search of a Workable GAAR" (2000) 3 (3) Journal of Australian Taxation 232 Dabner, Justin Australia circa 2000 AustLII flag
"Tax Sputniks" (2000) 23 University of New South Wales Law Journal 275 Burgess, Philip Australia circa 2000 AustLII flag

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