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"Collecting Taxes"    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		346
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
Cape Brandy Syndicate v Inland Revenue Commissioners	[1921] 1 KB 64; 12 Tax Cas 358		United Kingdom	circa 1921	LexisNexis / Westlaw		153
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
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		88
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		86
Craven (Inspector of Taxes) v White; Inland Revenue Commissioners v Bowater Property Developments Ltd	[1989] AC 398; [1988] 3 All ER 495; [1988] 3 WLR 423		United Kingdom	circa 1988	LexisNexis / Westlaw		59
Marac Finance Ltd v Virtue	[1981] 1 NZLR 586		New Zealand	circa 1981	LexisNexis		59
Miller v Commissioner of Inland Revenue	[2002] NZCA 202; [2001] 3 NZLR 316; (2002) 20 NZTC 17,826	Court of Appeal of New Zealand	New Zealand	19 Aug 2002	NZLII		56
Mills v Dowdall	[1983] NZLR 154; (1983) 2 NZFLR 210		New Zealand	circa 1983	LexisNexis		56
Inland Revenue Commissioners v Plummer	[1980] AC 896; [1979] 3 All ER 775; [1979] 3AII ER 725; 54 Tax Cas 1		United Kingdom	circa 1980	LexisNexis / Westlaw		37
O'Neil v Commissioner of Inland Revenue	(2001) 20 NZTC 17,051		New Zealand	circa 2001	CCH New Zealand		15
Pryce v Monmouthshire Canal and Rly Cos	(1879) 4 AC 197		United Kingdom	circa 1879	LexisNexis / Westlaw		14
Lowe v Commissioner of Inland Revenue	(1981) 5 NZTC 61,006		New Zealand	circa 1981	CCH New Zealand		13
Commissioner of Inland Revenue v Smythe	[1981] 1 NZLR 673		New Zealand	circa 1981	LexisNexis		12
Commissioner of Inland Revenue v Challenge Corporation Ltd	(1986) 8 NZTC 5,001		New Zealand	circa 1986	CCH New Zealand		9
McKay v Cir	[1973] 1 NZLR 592		New Zealand	circa 1973	LexisNexis		7
"Tax and the Taxpayer"	(2001) 117 Law Quarterly Review 575	Law Quarterly Review	United Kingdom	circa 2001	Westlaw		6
Smout v CIR	(1982) 5 NZTC 61,158		New Zealand	circa 1982	CCH New Zealand		5
Cape Brandy Syndicate v Inland Revenue Commissioner	[1921] 2 KB 64		United Kingdom	circa 1921	LexisNexis / Westlaw		4
"Structural Inequities and Concepts of Tax Avoidance"	(1983) 13 Victoria University of Wellingtion Law Review 38	Victoria University of Wellingtion Law Review	New Zealand	circa 1983	HeinOnline / LexisNexis		3
Simunovich Fisheries Ltd v Commissioner of Inland Revenue	[2002] 2 Lloyds Rep 5/6		United Kingdom	circa 2002	Westlaw