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Peterson v Commissioner of Inland Revenue   flag  16

[2006] 3 NZLR 433; [2005] UKPC 5
Privy Council
New Zealand

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
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 flag 57
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 flag 19
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
Avoidance, whether prosecution amounted to a vendetta [2009] NZTRA 15 New Zealand Taxation Review Authority New Zealand 17 Sep 2009 NZLII flag
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
Blumberg v Frucor Beverages Ltd [2018] NZHC 1876; [2018] 3 NZLR 672 High Court of New Zealand New Zealand 26 Jul 2018 NZLII flag 7
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 flag
Disputant O v Commissioner of Inland Revenue [2015] NZTRA 20 New Zealand Taxation Review Authority New Zealand 27 Nov 2015 NZLII flag
Disputant v v Commissioner of Inland Revenue [2012] NZTRA 8 New Zealand Taxation Review Authority New Zealand 11 Sep 2012 NZLII flag 1
Disputant v v Commissioner of Inland Revenue [2013] NZTRA 9 New Zealand Taxation Review Authority New Zealand 6 Nov 2013 NZLII flag
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
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 flag
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 flag 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 flag 1
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 flag 3
Ian David Penny and Gary John Hooper v Commissioner of Inland Revenue [2011] NZSCTrans 19 New Zealand 27 Jun 2011 NZLII flag
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 flag 1
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 flag 1
Q v Chief Executive of the New Zealand Customs Service [2016] NZCAA 1 New Zealand Customs Appeal Authority New Zealand 18 Mar 2016 NZLII flag
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 flag 108
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
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
Tale Holdings Ltd v Commissioner of Inland Revenue [2016] NZHC 763 High Court of New Zealand New Zealand 22 Apr 2016 NZLII flag
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 flag 22
Webster Group of Objectors v Commissioner of Inland Revenue [2015] NZHC 1532 High Court of New Zealand New Zealand 3 Jul 2015 NZLII flag 1
Whether arrangement was a tax avoidance arrangement [2007] NZTRA 15 New Zealand Taxation Review Authority New Zealand 8 Nov 2007 NZLII flag
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 flag
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
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

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"The Later Privy Council and a Distinctive New Zealand Jurisprudence: Curb or Spur?" [2012] VUWLawRw 12 Baragwanath, David New Zealand circa 2012 NZLII flag

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