JTI ACQUISITION Co (2011) Ltd Revenue & Customs (CORPORTION TAX - whether non-trade loan relationship debits to be disallowed)
|
[2022] UKFTT 166
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
19 Apr 2022
|
BAILII
|
|
1
|
Foundation Partners (GP) (a firm) v Revenue and Customs (INCOME TAX - partnership established for purposes of constructing a building in Montenegro)
|
[2021] UKFTT 18
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Jan 2021
|
BAILII
|
|
2
|
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue
|
[2018] NZHC 2860
|
High Court of New Zealand
|
New Zealand
|
5 Nov 2018
|
NZLII
|
|
1
|
Blumberg v Frucor Beverages Ltd
|
[2018] NZHC 1876; [2018] 3 NZLR 672
|
High Court of New Zealand
|
New Zealand
|
26 Jul 2018
|
NZLII
|
|
7
|
Tale Holdings Ltd v Commissioner of Inland Revenue
|
[2016] NZHC 763
|
High Court of New Zealand
|
New Zealand
|
22 Apr 2016
|
NZLII
|
|
|
Q v Chief Executive of the New Zealand Customs Service
|
[2016] NZCAA 1
|
New Zealand Customs Appeal Authority
|
New Zealand
|
18 Mar 2016
|
NZLII
|
|
|
Disputant O v Commissioner of Inland Revenue
|
[2015] NZTRA 20
|
New Zealand Taxation Review Authority
|
New Zealand
|
27 Nov 2015
|
NZLII
|
|
|
Webster Group of Objectors v Commissioner of Inland Revenue
|
[2015] NZHC 1532
|
High Court of New Zealand
|
New Zealand
|
3 Jul 2015
|
NZLII
|
|
1
|
Disputant v v Commissioner of Inland Revenue
|
[2013] NZTRA 9
|
New Zealand Taxation Review Authority
|
New Zealand
|
6 Nov 2013
|
NZLII
|
|
|
Alesco New Zealand Ltd v Commissioner of Inland Revenue
|
[2013] NZCA 40; [2013] 2 NZLR 175; [2013] NZCCLR 9; (2013) 26 NZTC 21-003
|
Court of Appeal of New Zealand
|
New Zealand
|
5 Mar 2013
|
NZLII
|
|
19
|
Disputant v v Commissioner of Inland Revenue
|
[2012] NZTRA 8
|
New Zealand Taxation Review Authority
|
New Zealand
|
11 Sep 2012
|
NZLII
|
|
1
|
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
|
|
15
|
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
|
|
2
|
Dunphy v Commissioner of Inland Revenue HC Wellington CIV-2009-485-000733
|
[2011] NZHC 693
|
High Court of New Zealand
|
New Zealand
|
11 Jul 2011
|
NZLII
|
|
|
Ian David Penny and Gary John Hooper v Commissioner of Inland Revenue
|
[2011] NZSCTrans 19
|
|
New Zealand
|
27 Jun 2011
|
NZLII
|
|
|
Revenue and Customs Commissioners
|
[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131
|
United Kingdom Supreme Court
|
United Kingdom
|
11 May 2011
|
BAILII
|
|
108
|
White v Commissioner of Inland Revenue HC Auckland CIV 2010-404-1188
|
[2010] NZHC 1826; (2010) 24 NZTC 24,600
|
High Court of New Zealand
|
New Zealand
|
12 Oct 2010
|
NZLII
|
|
|
Krukziener v Commissioner of Inland Revenue HC Auckland CIV 2010-404-728
|
[2010] NZHC 1714; (2010) 24 NZTC 24,563
|
High Court of New Zealand
|
New Zealand
|
17 Sep 2010
|
NZLII
|
|
1
|
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
|
|
15
|
Tower MCashback LLP 1 v HMRC
|
[2010] EWCA Civ 32; [2010] BTC 154
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
2 Feb 2010
|
BAILII
|
|
22
|
Avoidance, whether prosecution amounted to a vendetta
|
[2009] NZTRA 15
|
New Zealand Taxation Review Authority
|
New Zealand
|
17 Sep 2009
|
NZLII
|
|
|
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
|
|
153
|
Whether arrangement was a tax avoidance arrangement
|
[2007] NZTRA 15
|
New Zealand Taxation Review Authority
|
New Zealand
|
8 Nov 2007
|
NZLII
|
|
|
Deutsche Finance NZ Ltd v Commissioner of Inland Revenue HC Ak Civ 2006-404-2535
|
[2007] NZHC 1168
|
High Court of New Zealand
|
New Zealand
|
31 Oct 2007
|
NZLII
|
|
|
Glenharrow Holdings Ltd v Commissioner of Inland Revenue
|
[2007] NZCA 346; [2008] 1 NZLR 222; (2007) 23 NZTC 21,564
|
Court of Appeal of New Zealand
|
New Zealand
|
15 Aug 2007
|
NZLII
|
|
3
|
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
|
|
21
|
Accent Management Ltd v Commissioner of Inland Revenue
|
[2007] NZCA 230; (2007) 23 NZTC 21,323
|
Court of Appeal of New Zealand
|
New Zealand
|
11 Jun 2007
|
NZLII
|
|
57
|
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
|
|
2
|
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
|
|
8
|