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D v Commissioner of Inland Revenue   flag 

[2010] NZTRA 8
New Zealand Taxation Review Authority
New Zealand
16th June, 2010

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Tesco Supermarkets Ltd v Nattrass [1971] UKHL 1; [1972] AC 153; [1971] 2 All ER 127; [1971] 2 WLR 1166 House of Lords United Kingdom 31 Mar 1971 BAILII flag 607
Snook v London and West Riding Investments Ltd [1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1967 BAILII flag 530
Lennard's Carrying Co Ltd v Asiatic Petroleum Co Ltd [1915] AC 705; [1914-15] All ER 280 United Kingdom circa 1915 LexisNexis / Westlaw flag 263
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289 Supreme Court of New Zealand New Zealand 19 Dec 2008 NZLII flag 156
MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 United Kingdom circa 2003 LexisNexis / Westlaw flag 107
Bateman Television Ltd v Coleridge Finance Co Ltd [1969] NZLR 794 New Zealand circa 1969 LexisNexis flag 96
Buckley & Young Ltd v Commissioner of Inland Revenue [1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271 Court of Appeal of New Zealand New Zealand 26 Jul 1978 NZLII flag 94
Marac Life Assurance Ltd v Commissioner of Inland Revenue [1986] 1 NZLR 694; 4 ANZ Insurance Cases 74,385 New Zealand circa 1986 LexisNexis flag 87
Re Securitibank Ltd (No 2) [1978] 2 NZLR 136 New Zealand circa 1978 LexisNexis flag 82
Mills v Dowdall [1983] NZLR 154; (1983) 2 NZFLR 210 New Zealand circa 1983 LexisNexis flag 57
Accent Management Ltd v Commissioner of Inland Revenue [2004] NZHC 1011; (2005) 22 NZTC 19,027 High Court of New Zealand New Zealand 20 Dec 2004 NZLII flag 43
NZI Bank Ltd v Euro-National Corporation Ltd [1992] NZCA 312; [1992] 3 NZLR 528 Court of Appeal of New Zealand New Zealand 12 Jun 1992 NZLII flag 39
Dandelion Investments Ltd v Commissioner of Inland Revenue [2002] NZCA 311; [2003] 1 NZLR 600; (2003) 21 NZTC 18,010 Court of Appeal of New Zealand New Zealand 5 Dec 2002 NZLII flag 36
Paintin and Nottingham Ltd v Miller Gale and Winter [1971] NZLR 164 New Zealand circa 1971 LexisNexis flag 35
(2006) 22 NZTC 20,028 (2006) 22 NZTC 20,028 New Zealand circa 2006 CCH New Zealand flag 1
El Ajou v dollar Land Holdings Plc [1994] 2 ER 685 United Kingdom circa 1994 CommonLII flag 1
Buckley & Young Ltd v Commissioner of Inland Revenue [1978] 2 NZLR 586 New Zealand circa 1978 LexisNexis flag 1
Nordik Industries Ltd v Regional Controller of Inland Revenue [1975] NZTC 61,043 New Zealand circa 1975 CCH New Zealand flag 1
Lennards Carrying Co Ltd v Asiatic Petroleum Co Ltd [1916] AC 705 United Kingdom circa 1916 LexisNexis / Westlaw flag 1

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