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"Collecting Taxes"    

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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
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
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
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
"Tax and the Taxpayer"	(2001) 117 Law Quarterly Review 575	Law Quarterly Review	United Kingdom	circa 2001	Westlaw		6
"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
McKay v Cir	[1973] 1 NZLR 592		New Zealand	circa 1973	LexisNexis		7
O'Neil v Commissioner of Inland Revenue	(2001) 20 NZTC 17,051		New Zealand	circa 2001	CCH New Zealand		15
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
Pryce v Monmouthshire Canal and Rly Cos	(1879) 4 AC 197		United Kingdom	circa 1879	LexisNexis / Westlaw		14
Cape Brandy Syndicate v Inland Revenue Commissioners	[1921] 1 KB 64; 12 Tax Cas 358		United Kingdom	circa 1921	LexisNexis / Westlaw		153
Simunovich Fisheries Ltd v Commissioner of Inland Revenue	[2002] 2 Lloyds Rep 5/6		United Kingdom	circa 2002	Westlaw
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
Smout v CIR	(1982) 5 NZTC 61,158		New Zealand	circa 1982	CCH New Zealand		5
Mills v Dowdall	[1983] NZLR 154; (1983) 2 NZFLR 210		New Zealand	circa 1983	LexisNexis		56
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
Commissioner of Inland Revenue v Challenge Corporation Ltd	(1986) 8 NZTC 5,001		New Zealand	circa 1986	CCH New Zealand		9
Commissioner of Inland Revenue v Smythe	[1981] 1 NZLR 673		New Zealand	circa 1981	LexisNexis		12
Cape Brandy Syndicate v Inland Revenue Commissioner	[1921] 2 KB 64		United Kingdom	circa 1921	LexisNexis / Westlaw		4
Lowe v Commissioner of Inland Revenue	(1981) 5 NZTC 61,006		New Zealand	circa 1981	CCH New Zealand		13