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Webster Group of Objectors v Commissioner of Inland Revenue   flag  1

[2015] NZHC 1532
High Court of New Zealand
New Zealand
3rd July, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Webster Group of Appellants v Commissioner of Inland Revenue [2016] NZCA 31 Court of Appeal of New Zealand New Zealand 29 Feb 2016 NZLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Re G J Mannix Ltd [1984] NZCA 162; [1984] 1 NZLR 309; (1984) 2 NZCLC 99,095 Court of Appeal of New Zealand New Zealand 18 Apr 1984 NZLII flag 209
R v Smith [2002] NZCA 335; [2003] 3 NZLR 617; (2002) 20 CRNZ 124 Court of Appeal of New Zealand New Zealand 19 Dec 2002 NZLII flag 172
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
O'Neil v Commissioner of Inland Revenue [2001] UKPC 16; [2001] 3 NZLR 316; (2001) 20 NZTC 17,051 Privy Council New Zealand 29 Mar 2001 BAILII flag 64
Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd CA231/93 [1994] NZCA 215; [1994] 2 NZLR 681; (1994) 16 NZTC 11,150; (1994) 18 TRNZ 645 Court of Appeal of New Zealand New Zealand 11 May 1994 NZLII flag 59
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
Electoral Commission v Tate [1999] 3 NZLR 174 New Zealand circa 1999 LexisNexis flag 32
R v Baker [1989] NZCA 62; [1989] 1 NZLR 738; (1989) 4 CRNZ 282 Court of Appeal of New Zealand New Zealand 20 Apr 1989 NZLII flag 32
Miller v Commissioner of Inland Revenue [1996] NZHC 1625; (1997) 18 NZTC 13,001 High Court of New Zealand New Zealand 8 Nov 1996 NZLII flag 22
Wire Supplies Ltd v Commissioner of Inland Revenue [2007] NZCA 244; [2007] 3 NZLR 458; (2007) 23 NZTC 21,404 Court of Appeal of New Zealand New Zealand 15 Jun 2007 NZLII flag 21
Miller v Commissioner of Inland Revenue [1999] 1 NZLR 275 New Zealand circa 1999 LexisNexis flag 21
R v Bain [1996] 1 NZLR 129; (1995) 13 CRNZ 684 New Zealand circa 1996 LexisNexis flag 21
Russell v Commissioner of Inland Revenue [2012] NZCA 128; (2012) 25 NZTC 20-120 Court of Appeal of New Zealand New Zealand 3 Apr 2012 NZLII flag 15
Russell v Taxation Review Authority [2011] NZCA 158; [2011] NZAR 310; (2011) 25 NZTC 20-044 Court of Appeal of New Zealand New Zealand 19 Apr 2011 NZLII flag 15
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
Smith's Potato Estates Ltd v Bolland [1948] AC 508; [1948] 2 All ER 367 United Kingdom circa 1948 LexisNexis / Westlaw flag 15
Peterson v Commissioner of Inland Revenue [2005] UKPC 5; [2006] 3 NZLR 433 Privy Council New Zealand circa 2006 BAILII flag 14
O'Neil v Commissioner of Inland Revenue [2001] UKPC 17; [2001] 1 WLR 1212 Privy Council United Kingdom 10 Apr 2001 BAILII flag 11
Auckland Institute of Studies Ltd v Commissioner of Inland Revenue (2002) 20 NZTC 17,685 New Zealand circa 2002 CCH New Zealand flag 10
Case R25 (1994) 16 NZTC 6,120 New Zealand circa 1994 CCH New Zealand flag 9
Wire Supplies Ltd v Commissioner of Inland Revenue (CIR) [2005] NZHC 1213; [2006] 2 NZLR 384; (2005) 22 NZTC 19,357 High Court of New Zealand New Zealand 1 Sep 2005 NZLII flag 8
Russell v Taxation Review Authority [2003] NZCA 206; (2003) 21 NZTC 18,255 Court of Appeal of New Zealand New Zealand 27 Aug 2003 NZLII flag 8
Smith s Potato Estates Ltd v Bolland 30 Tax Cas 267 United Kingdom circa 2005 flag 8
Russell v Taxation Review Authority [2008] NZHC 2115; (2009) 24 NZTC 23,284 High Court of New Zealand New Zealand 19 Dec 2008 NZLII flag 7
Case U35 (2000) 19 NZTC 9,330 New Zealand circa 2000 CCH New Zealand flag 7
Wilfred v Gan [2013] NZCA 285 Court of Appeal of New Zealand New Zealand 4 Jul 2013 NZLII flag 6
Withey v Commissioner of Inland Revenue (No 2) (1998) 18 NZTC 13,732 New Zealand circa 1998 CCH New Zealand flag 6
Case W46 (2004) 21 NZTC 11,424 New Zealand circa 2004 CCH New Zealand flag 4
Floor Lines (New Zealand) Ltd v Commissioner of Inland Revenue (2001) 20 NZTC 17,249 New Zealand circa 2001 CCH New Zealand flag 4
Russell v Taxation Review Authority [2011] NZSC 96; (2011) 25 NZTC 20-077 Supreme Court of New Zealand New Zealand 26 Aug 2011 NZLII flag 3
Case Y20 (2008) 23 NZTC 13,207 New Zealand circa 2008 CCH New Zealand flag 3
Wire Supplies Ltd v Commissioner of Inland Revenue (No 2) (2005) 22 NZTC 19,390 New Zealand circa 2005 CCH New Zealand flag 3
Case W24 (2003) 21 NZTC 11,246 New Zealand circa 2003 CCH New Zealand flag 3
Commissioner of Inland Revenue v G HC Auckland HC238/94 [1995] NZHC 1093; (1995) 19 TRNZ 724; (1995) 17 NZTC 12,226 High Court of New Zealand New Zealand 12 May 1995 NZLII flag 3
(2009) 24 NZTC 14,088 (2009) 24 NZTC 14,088 New Zealand circa 2009 CCH New Zealand flag 2
Ron West Motors (Otahuhu) Ltd v Commissioner of Inland Revenue [2007] NZCA 248; (2007) 23 NZTC 21,434 Court of Appeal of New Zealand New Zealand 18 Jun 2007 NZLII flag 2
Downsview Nominees Ltd v Registrar of Companies HC Auckland CIV 2007-404 [2006] NZHC 811; (2006) 3 NZCCLR 80; (2006) 22 NZTC 19,971 High Court of New Zealand New Zealand 13 Jul 2006 NZLII flag 2
Douglas v Commissioner of Inland Revenue [2005] NZHC 488; [2006] 1 NZLR 513; (2005) 22 NZTC 19,439 High Court of New Zealand New Zealand 1 Sep 2005 NZLII flag 2
Case W35 (2004) 21 NZTC 11,340 New Zealand circa 2004 CCH New Zealand flag 2
Case U24 (1999) 19 NZTC 9,223 New Zealand circa 1999 CCH New Zealand flag 2
Westpac Banking Corporation v Commissioner of Inland Revenue [2009] 2 NZCA 24 Court of Appeal of New Zealand New Zealand circa 2009 NZLII flag 1
Case W37 (2004) 21 NZTC 11,360 New Zealand circa 2004 CCH New Zealand flag 1
Case W39 (2004) 21 NZTC 11,375 New Zealand circa 2004 CCH New Zealand flag 1
Case W36 (2004) 21 NZTC 11,353 New Zealand circa 2004 CCH New Zealand flag 1
Case W41 (2004) 21 NZTC 11,380 New Zealand circa 2004 CCH New Zealand flag 1
Case W45 (2004) 21 NZTC 11,419 New Zealand circa 2004 CCH New Zealand flag 1
Case W38 (2004) 21 NZTC 11,372 New Zealand circa 2004 CCH New Zealand flag 1
Case U25 (1999) 19 NZTC 9,239 New Zealand circa 1999 CCH New Zealand flag 1
Suzy Speed Holdings Ltd v Commissioner of Inland Revenue HC Wellington AP273/91 [1994] NZHC 1671; (1994) 18 TRNZ 615; (1994) 16 NZTC 11,108 High Court of New Zealand New Zealand 8 Mar 1994 NZLII flag 1
Webster Group of Appellants v Commissioner of Inland Revenue [2016] NZCA 31 Court of Appeal of New Zealand New Zealand 29 Feb 2016 NZLII flag

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