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"At the Interface: A Trust-Based Solution to a Taxing Dilemma"    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Twinsectra Ltd v Yardley	[2002] UKHL 12; [2002] 2 AC 164; [2002] 2 All ER 377; [2002] 2 WLR 802; [2002] All ER (D) 321; [2002] PNLR 30; [2002] WTLR 423; (2002) 99 LSG 32	House of Lords	United Kingdom	21 Mar 2002	BAILII		512
Barclays Bank Ltd v Quistclose Investments Ltd	[1970] AC 567		United Kingdom	circa 1970	LexisNexis / Westlaw		492
Oppenheim v Tobacco Securities Trust Co Ltd	[1950] UKHL 2; [1951] AC 297; [1951] 1 All ER 31	House of Lords	United Kingdom	13 Dec 1950	BAILII		82
Commissioner of Inland Revenue v Medical Council of New Zealand	[1997] 2 NZLR 297		New Zealand	circa 1997	LexisNexis		29
Re Smith	[1932] 1 Ch 153	Court of Chancery	United Kingdom	circa 1932	LexisNexis / Westlaw		20
Zealand v Brown	[1917] AC 393		United Kingdom	circa 1917	LexisNexis / Westlaw		15
Hester v Commissioner of Inland Revenue	[2005] 2 NZLR 172; (2005) 22 NZTC 19,007		New Zealand	circa 2005	LexisNexis		7
"Charity, R and the Treaty"	[2003] New Zealand Law Journal 65	New Zealand Law Journal	New Zealand	circa 2003			2
Funnell v Stewart	(1996) 1 WLR 288		United Kingdom	circa 1996	LexisNexis / Westlaw		2
Latimer v Commissioner of Inland Revenue	[2004] 2 NZLR 157		New Zealand	circa 2004	LexisNexis		1
"Charity and Reversion"	[2004] New Zealand Law Journal 68	New Zealand Law Journal	New Zealand	circa 2004			1
"$40 Million and the Meaning of “ Charitable ” – The Final Statement"	(2004) 10 New Zealand Journal of Taxation Law and Policy 5	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2004			1
Charles v Barzey	[2003] 1 WLR 457		United Kingdom	circa 2003	LexisNexis / Westlaw		1
(1868) 2 LRCh App 543	(1868) 2 LRCh App 543		United Kingdom	circa 1868			1
Morice v Bishop of Durham	[1805] EWHC J80	High Court of England and Wales	United Kingdom - England and Wales	circa 1805	BAILII