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Hadlee v Commissioner of Inland Revenue   flag  32

[1991] NZCA 257; [1991] 3 NZLR 517; (1991) 13 NZTC 8,116; (1991) 15 TRNZ 721
Court of Appeal of New Zealand
New Zealand
31st May, 1991

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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
Commissioner of Inland Revenue v Alcan New Zealand Ltd CA150/93 [1994] NZCA 213; [1994] 3 NZLR 439; (1994) 18 TRNZ 715 Court of Appeal of New Zealand New Zealand 31 May 1994 NZLII flag 51
Commissioner of Taxation v Gloxinia Investments (Trustee) [2010] FCAFC 46; (2010) 183 FCR 420; (2010) 75 ATR 806; [2010] ATC 20-182 Federal Court of Australia Australia - Commonwealth 24 May 2010 AustLII flag 7
BCM Cayman LP v HMRC [2020] UKFTT 298 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2020 BAILII flag 4
Bary v Bary [2024] NZHC 711 High Court of New Zealand New Zealand 3 Apr 2024 NZLII flag 2
Alesco New Zealand Ltd v Commissioner of Inland Revenue HC Auckland CIV 2009-404-2145 [2011] NZHC 1750; [2012] 2 NZLR 252; (2011) 25 NZTC 20-099 High Court of New Zealand New Zealand 12 Dec 2011 NZLII flag 2
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
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
Caverhill v Accident Rehabilitation & Compensation Insurance Corporation HC Rotorua AP93/97 [1998] NZHC 1309 High Court of New Zealand New Zealand 2 Oct 1998 NZLII flag
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 21
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
Hamilton City Council v Waikato Electricity Authority HC Hamilton CP21/93 [1993] NZHC 1597 High Court of New Zealand New Zealand 7 Jul 1993 NZLII flag
M v Police HC Christchurch AP294/92 [1992] NZHC 1915 High Court of New Zealand New Zealand 4 Nov 1992 NZLII flag
Winland Finance Ltd v Gain Hero Finance Ltd [2022] HKCFA 3; (2022) 25 HKCFAR 17; [2022] 2 HKC 536 Hong Kong Court of Final Appeal Hong Kong 11 Feb 2022 HKLII flag
[2019] Hkcfi 3349 (21 March 2019) [2019] HKCFI 3349 Hong Kong Court of First Instance Hong Kong 21 Mar 2019 HKLII flag
Winland Finance Ltd v Gain Hero Finance Ltd [2019] HKCFI 771 Hong Kong Court of First Instance Hong Kong 21 Mar 2019 HKLII flag 5
[2019] Hkcfi 3343 (21 March 2019) [2019] HKCFI 3343 Hong Kong Court of First Instance Hong Kong 21 Mar 2019 HKLII flag
[2019] Hkcfi 518 (21 March 2019) [2019] HKCFI 518 Hong Kong Court of First Instance Hong Kong 21 Mar 2019 HKLII flag
G v Accident Compensation Corporation [2006] NZACC 151 New Zealand Accident Compensation Appeals New Zealand 20 Jun 2006 NZLII flag
Collie v Accident Compensation Corporation [2005] NZACC 134 New Zealand Accident Compensation Appeals New Zealand 28 Apr 2005 NZLII flag 1
Rockx v Accident Compensation Corporation [2005] NZACC 43 New Zealand Accident Compensation Appeals New Zealand 14 Feb 2005 NZLII flag 2
Tax avoidance agreement, partnership income, residency, shortfall penalties [2008] NZTRA 10 New Zealand Taxation Review Authority New Zealand 24 Nov 2008 NZLII flag
Case T4 v Commissioner of Inland Revenue [1996] NZTRA 59; (1997) 18 NZTC 8,021 New Zealand Taxation Review Authority New Zealand 17 Dec 1996 NZLII flag
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
Rose v Rose [2009] NZSC 46; [2009] 3 NZLR 1; [2009] NZFLR 814; (2009) 27 FRNZ 656 Supreme Court of New Zealand New Zealand 19 May 2009 NZLII flag 27
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 153
Nosic v Zurich Australian Life Insurance [1995] QCA 519 Supreme Court of Queensland - Court of Appeal Australia - Queensland 24 Nov 1995 AustLII flag
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue [2021] NZSCTrans 7 New Zealand 8 Jun 2021 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Future Property and the Torrens System" (2017) 22 Deakin Law Review 1 Anderson, Glen Australia circa 2017 AustLII flag
"Tax Sputniks" (2000) 23 University of New South Wales Law Journal 275 Burgess, Philip Australia circa 2000 AustLII 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
"What Makes a 'Leading' Case" [2010] VUWLawRw 19 Richardson, Rt Hon Ivor New Zealand circa 2010 NZLII flag

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