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Latimer v Commissioner of Inland Revenue    

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Foundation for Anti-Aging Research v Charities Registration Board	[2015] NZCA 449; (2015) 4 NZTR 25-022	Court of Appeal of New Zealand	New Zealand	21 Sep 2015	NZLII
Latimer v Commissioner of Inland Revenue	[2002] NZCA 121; [2002] 3 NZLR 195; (2002) 20 NZTC 17,737	Court of Appeal of New Zealand	New Zealand	4 Jun 2002	NZLII
Discovery sought, forestry partnership as a tax avoidance agreement	[2008] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	22 Jan 2008	NZLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
New Zealand Maori Council v Attorney-General	[1989] NZCA 43; [1989] 2 NZLR 142	Court of Appeal of New Zealand	New Zealand	20 Mar 1989	NZLII
Gibson v South American Stores Ltd	[1950] Ch 177; [1949] 2 All ER 985	Court of Chancery	United Kingdom	circa 1950	LexisNexis / Westlaw
Re Trusts of Hobourn Aero Components Ltd's Air Raid Distress Fund; Ryan v Forrest	[1946] Ch 194; [1946] 1 All ER 501	Court of Chancery	United Kingdom	circa 1946	LexisNexis / Westlaw
Re Compton	[1945] Ch 123; [1945] 1 All ER 198; 61 TLR 167	Court of Chancery	United Kingdom	circa 1945	LexisNexis / Westlaw
Blunt's Trusts, In re; Wigan v Clinch	[1904] UKLawRpCh 136; [1904] 2 Ch 767	Court of Chancery	United Kingdom	3 Aug 1904	CommonLII
Randell, In re; Randell v Dixon	[1888] UKLawRpCh 33; (1888) 38 Ch D 213	Court of Chancery	United Kingdom	10 Feb 1888	CommonLII
Attorney-General (NSW) v Perpetual Trustee Co Ltd	[1940] HCA 12; (1940) 63 CLR 209	High Court of Australia	Australia - Commonwealth	28 Jun 1940	AustLII
R v Lord Chancellor, ex parte Witham	[1997] EWHC Admin 237; [1998] QB 575; [1997] 2 All ER 779; [1998] 2 WLR 849	High Court of England and Wales	United Kingdom - England and Wales	7 Mar 1997	BAILII
Institution of Professional Engineers New Zealand Incorporated v Commissioner of Inland Revenue HC Wellington AP171/90	[1991] NZHC 2087; [1992] 1 NZLR 570	High Court of New Zealand	New Zealand	2 Jul 1991	NZLII
Dingle v Turner	[1972] UKHL 2; [1972] AC 601; [1972] 1 All ER 878	House of Lords	United Kingdom	16 Feb 1972	BAILII
Scottish Burial Reform and Cremation Society Ltd v Glasgow Corporation	[1967] UKHL 3; [1968] AC 138; [1967] 3 All ER 215	House of Lords	United Kingdom	26 Jul 1967	BAILII
Oppenheim v Tobacco Securities Trust Co Ltd	[1950] UKHL 2; [1951] AC 297; [1951] 1 All ER 31	House of Lords	United Kingdom	13 Dec 1950	BAILII
Discovery sought, forestry partnership as a tax avoidance agreement	[2008] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	22 Jan 2008	NZLII
Flynn v Mamarika	[1996] NTSC 16; (1996) 130 FLR 218	Supreme Court of the Northern Territory	Australia - Northern Territory	20 Mar 1996	AustLII
Verge v Somerville	[1924] AC 496; 40 TLR 279		United Kingdom	circa 1924	LexisNexis / Westlaw
Commissioner of Inland Revenue v New Zealand Council of Law Reporting	[1981] 1 NZLR 682; (1981) 4 TRNZ 321		New Zealand	circa 1981	LexisNexis
Commissioner of Inland Revenue v Medical Council of New Zealand	[1997] 2 NZLR 297		New Zealand	circa 1997	LexisNexis
Morgan v Wellington City Corporation	[1975] 1 NZLR 416		New Zealand	circa 1975	LexisNexis
Brisbane City Council v Attorney-General for Queensland	[1979] AC 411; [1978] 3 All ER 30; [1978] 3 WLR 299		United Kingdom	circa 1979	LexisNexis / Westlaw
Davies v Perpetual Trustee Co	[1959] AC 439; [1959] 2 All ER 128; [1959] 2 WLR 673		United Kingdom	circa 1959	LexisNexis / Westlaw
Re Mathew	[1950] VicLawRp 94; [1951] VLR 226		Australia - Victoria	14 Dec 1950	AustLII
Commissioners for Special Purposes of the Income Tax v Pemsel	[1891] AC 531		United Kingdom	circa 1891	LexisNexis / Westlaw
Boat Park Ltd v Hutchinson	[1992] 2 NZLR 74		New Zealand	circa 1992	LexisNexis
Molloy v Commissioner of Inland Revenue	[1981] 1 NZLR 688		New Zealand	circa 1981	LexisNexis
Auckland Medical Aid Trust v Commissioner of Inland Revenue	[1979] 1 NZLR 382		New Zealand	circa 1979	LexisNexis
New Zealand Society of Accountants v Commissioner of Inland Revenue	[1986] 1 NZLR 147		New Zealand	circa 1986	LexisNexis
Arawa Mori Trust Board v Commissioner of Inland Revenue	(1961) 10 MCD 391		New Zealand	circa 1961
Educational Fees Protection Society Inc v Commissioner of Inland Revenue	(1991) 13 NZTC 8,203		New Zealand	circa 1991	CCH New Zealand
Peel's (Sir Robert) School at Tamworth, Ex parte the Charity Commissioners	[1868] UKLawRpCh 50; (1867-1868) LR 3 LRCh App 543		United Kingdom	30 Apr 1868	CommonLII
New Zealand Maori Council v Attorney-General	[1987] 1 NZLR 641		New Zealand	circa 1987	LexisNexis