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Sovereign Assurance Co Ltd v Commissioner of Inland Revenue     4

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Commissioner of Inland Revenue v Fugle	[2017] NZCA 230; (2017) 28 NZTC 23-017	Court of Appeal of New Zealand	New Zealand	1 Jun 2017	NZLII		1
Peebles v Attorney-General	[2014] NZHC 3040	High Court of New Zealand	New Zealand	2 Dec 2014	NZLII
Peebles v Attorney-General	[2014] NZHC 2635; (2014) 26 NZTC 21-107	High Court of New Zealand	New Zealand	24 Oct 2014	NZLII		5
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2014] NZSC 68	Supreme Court of New Zealand	New Zealand	10 Jun 2014	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		246
Commissioner of Inland Revenue v McKenzies (NZ) Ltd	[1988] 2 NZLR 736; (1988) 10 NZTC 5,233; 12 TRNZ 157		New Zealand	circa 1988	LexisNexis		23
Marac Life Assurance Ltd v Commissioner of Inland Revenue	[1986] 1 NZLR 694; 4 ANZ Insurance Cases 74,385		New Zealand	circa 1986	LexisNexis		87
Reid v Commissioner of Inland Revenue	[1986] 1 NZLR 129; (1985) 7 NZTC 5,176		New Zealand	circa 1986	LexisNexis		16
Re Securitibank Ltd (No 2)	[1978] 2 NZLR 136		New Zealand	circa 1978	LexisNexis		82
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1966] AC 224		United Kingdom	circa 1966	LexisNexis / Westlaw		70
Regent Oil Co Ltd v Strick (Inspector of Taxes)	[1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174		United Kingdom	circa 1966	LexisNexis / Westlaw		81
Commissioner of Inland Revenue v Fugle	[2017] NZCA 230; (2017) 28 NZTC 23-017	Court of Appeal of New Zealand	New Zealand	1 Jun 2017	NZLII		1
Peebles v Attorney-General	[2014] NZHC 3040	High Court of New Zealand	New Zealand	2 Dec 2014	NZLII
Peebles v Attorney-General	[2014] NZHC 2635; (2014) 26 NZTC 21-107	High Court of New Zealand	New Zealand	24 Oct 2014	NZLII		5
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2014] NZSC 68	Supreme Court of New Zealand	New Zealand	10 Jun 2014	NZLII
Terminals (NZ) Ltd v Comptroller of Customs	[2013] NZSC 139; [2014] 1 NZLR 121	Supreme Court of New Zealand	New Zealand	circa 2013	NZLII		35
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2012] NZHC 1760; (2012) 25 NZTC 20-138	High Court of New Zealand	New Zealand	19 Jul 2012	NZLII		3
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		156
Fullers Bay of Islands Ltd v Commissioner of Inland Revenue	[2005] NZCA 289; (2006) 22 NZTC 19,716	Court of Appeal of New Zealand	New Zealand	28 Nov 2005	NZLII		5
Commissioner of Inland Revenue v Fullers Bay of Islands Ltd HC Auckland CIV 2004-404-1731	[2004] NZHC 1701; [2005] 2 NZLR 255; (2004) 21 NZTC 18,834	High Court of New Zealand	New Zealand	26 Oct 2004	NZLII		2
Birkdale Service Station Ltd v Commissioner of Inland Revenue	[2000] NZCA 325; [2001] 1 NZLR 293; (2000) 19 NZTC 15,981	Court of Appeal of New Zealand	New Zealand	14 Nov 2000	NZLII		17
Commissioner of Inland Revenue v Renouf Corporation Ltd CA60/98	[1998] NZCA 317; (1998) 18 NZTC 13,914	Court of Appeal of New Zealand	New Zealand	28 Jul 1998	NZLII		7
A Taxpayer v Commissioner of Inland Revenue	[1997] NZCA 135; (1997) 18 NZTC 13,350	Court of Appeal of New Zealand	New Zealand	28 Aug 1997	NZLII		12