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Glenharrow Holdings Ltd v Commissioner of Inland Revenue   flag  3

[2007] NZCA 346; [2008] 1 NZLR 222; (2007) 23 NZTC 21,564
Court of Appeal of New Zealand
New Zealand
15th August, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
XXX v Commissioner of Inland Revenue [2012] NZTRA 11 New Zealand Taxation Review Authority New Zealand 19 Nov 2012 NZLII flag
Glenharrow Holdings Ltd v CIR [2008] NZSC 116; [2009] 2 NZLR 359; (2009) 24 NZTC 23,236 Supreme Court of New Zealand New Zealand 19 Dec 2008 NZLII flag 32

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"GST Tax Avoidance: a New Zealand Perspective on the Application of Div 165" (2010) 8 E-Journal of Tax Research 64 Keating, Mark Australia circa 2010 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ch'elle Properties (NZ) Ltd v Commissioner of Inland Revenue [2007] NZCA 256; [2008] 2 NZLR 342; (2007) 23 NZTC 21,488 Court of Appeal of New Zealand New Zealand 25 Jun 2007 NZLII flag 3
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
Gibbons Holdings Ltd v Wholesale Distributors Ltd [2007] NZSC 37; [2008] 1 NZLR 277; (2007) 5 NZ Conv C 194,493; [2007] ANZ Conv R 413; (2007) 8 NZCPR 374 Supreme Court of New Zealand New Zealand 30 May 2007 NZLII flag 185
Peterson v Commissioner of Inland Revenue [2006] 3 NZLR 433; [2005] UKPC 5 New Zealand circa 2006 LexisNexis flag 16
Glenharrow Holdings Ltd v Attorney-General [2004] UKPC 42; [2005] 2 NZLR 289 Privy Council New Zealand 22 Jul 2004 BAILII flag 4
Ch'elle Properties (NZ) Ltd v Commissioner of Inland Revenue HC Auckland CIV2003-404-4554 [2004] NZHC 1731; [2004] 3 NZLR 274; (2004) 21 NZTC 18,618 High Court of New Zealand New Zealand 3 Jun 2004 NZLII flag 11
Glenharrow Holdings Ltd v Attorney General [2001] 1 NZLR 578 New Zealand circa 2001 LexisNexis flag 3
[2001] 3 NZLR 289 [2001] 3 NZLR 289; [2001] NZTC 17,008 New Zealand circa 2001 LexisNexis flag 17
(2000) 584 NZPD 2434 (2000) 584 NZPD 2434 New Zealand circa 2000 flag 1
Iona Farm Ltd v Commissioner of Inland Revenue (1999) 19 NZTC 15,261 New Zealand circa 1999 CCH New Zealand flag 8
Commissioner of Inland Revenue v Wattie [1999] 1 NZLR 529 New Zealand circa 1999 LexisNexis flag 13
IRC v Willoughby [1997] UKHL 29; (1997) 70 Tax Cas 57; [1997] 1 WLR 1071 House of Lords United Kingdom 10 Jul 1997 BAILII flag 30
Challenge Corporation Ltd v Commissioner for Inland Revenue [1986] 2 NZLR 513 New Zealand circa 1986 LexisNexis flag 53
Ashton v Commissioner of Inland Revenue [1975] 2 NZLR 717 New Zealand circa 1975 LexisNexis flag 23
Cecil Bros Pty Ltd v FCT (1964) 11 CLR 430 Australia - Commonwealth circa 1964 Legal Online / Westlaw flag 2
1 NZLR 546 1 NZLR 546 New Zealand circa 2004 LexisNexis flag 3

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