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Alesco New Zealand Ltd v Commissioner of Inland Revenue   flag  19

[2013] NZCA 40; [2013] 2 NZLR 175; [2013] NZCCLR 9; (2013) 26 NZTC 21-003
Court of Appeal of New Zealand
New Zealand
5th March, 2013

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Te Arotake Tuatoru i te Evidence Act 2006 The Third Review of the Evidence Act 2006 [2024] NZLCR 148 New Zealand circa 2024 NZLII flag
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue [2021] NZSCTrans 7 New Zealand 8 Jun 2021 NZLII flag
DLC v Commissioner of Inland Revenue [2019] NZTRA 5 New Zealand Taxation Review Authority New Zealand 27 Sep 2019 NZLII flag
Cullen Group Ltd v Commissioner of Inland Revenue [2019] NZHC 404; (2019) 29 NZTC 24-003 High Court of New Zealand New Zealand 12 Mar 2019 NZLII flag 3
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
Great North Motor Co Ltd (in rec) v Commissioner of Inland Revenue [2017] NZCA 328; (2017) 11 NZCLC 98-053; (2017) 28 NZTC 23,022 Court of Appeal of New Zealand New Zealand 31 Jul 2017 NZLII flag 8
Honk Land Trustees Ltd v Commissioner of Inland Revenue [2017] NZCA 54 Court of Appeal of New Zealand New Zealand 10 Mar 2017 NZLII flag
Disputant H v Commissioner of Inland Revenue [2016] NZTRA 11 New Zealand Taxation Review Authority New Zealand 7 Oct 2016 NZLII flag 1
Honk Land Trustees Ltd v Commissioner of Inland Revenue [2016] NZHC 1316; (2016) 27 NZTC 22-055 High Court of New Zealand New Zealand 17 Jun 2016 NZLII flag 1
Tale Holdings Ltd v Commissioner of Inland Revenue [2016] NZHC 763 High Court of New Zealand New Zealand 22 Apr 2016 NZLII flag
APN Holdings NZ Ltd v Commissioner of Inland Revenue [2016] NZHC 244 High Court of New Zealand New Zealand 23 Feb 2016 NZLII flag
Commissioner of Inland Revenue v Michael Hill Finance (NZ) Ltd [2016] NZCA 276; [2016] 3 NZLR 303; (2016) 27 NZTC 22-056 Court of Appeal of New Zealand New Zealand 21 Jun 2016 NZLII flag 17
XXX v Commissioner of Inland Revenue [2015] NZTRA 10; (2015) 27 NZTC 3-009 New Zealand Taxation Review Authority New Zealand 29 Jun 2015 NZLII flag 2
Disputant G v Commissioner of Inland Revenue [2014] NZTRA 4 New Zealand Taxation Review Authority New Zealand 16 May 2014 NZLII flag
Peebles v Attorney-General [2014] NZHC 2635; (2014) 26 NZTC 21-107 High Court of New Zealand New Zealand 24 Oct 2014 NZLII flag 5

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
Te Arotake Tuatoru i te Evidence Act 2006 The Third Review of the Evidence Act 2006 [2024] NZLCR 148 New Zealand circa 2024 NZLII flag
Te Arotake Tuatoru i te Evidence Act 2006 The Third Review of the Evidence Act 2006 [2023] NZLCIP 50 New Zealand Law Commission - Issues Papers New Zealand circa 2023 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
"Trending Towards Convergence" [2020] JlATaxTA 4 Tretola, John Gaetano Australia circa 2020 AustLII flag
"Inland Revenue facilitated conferences: better than settling disputes with 'clubs and spears'?" (2020) 18 (2) E-Journal of Tax Research 466 Maples, Andrew; Jone, Melinda; Hodson, Alistair Australia circa 2020 AustLII flag
"The Price we Pay for a Specialised Society: Do Tax Disputes Require Greater Judicial Specialisation?" [2015] VUWLawRw 16 Miles, Sarah New Zealand circa 2015 NZLII flag

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Penny v Commissioner of Inland Revenue [2011] NZSC 95; [2012] 1 NZLR 433; (2011) 25 NZTC 20-073; (2011) 3 NZTR 21-014 Supreme Court of New Zealand New Zealand 24 Aug 2011 NZLII flag 37
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
Westpac Banking Corporation v Commissioner of Inland Revenue [2009] NZHC 1388; (2009) 24 NZTC 23,834 High Court of New Zealand New Zealand 7 Oct 2009 NZLII flag 8
BNZ Investments Ltd v Commissioner of Inland Revenue [2009] NZHC 822; (2009) 24 NZTC 23,582 High Court of New Zealand New Zealand 15 Jul 2009 NZLII flag 7
Commerce Commission v Telecom Corporation of New Zealand and Telecom New Zealand Ltd [2009] NZCA 338; (2009) 12 TCLR 457; [2010] NZCCLR 10 Court of Appeal of New Zealand New Zealand 4 Aug 2009 NZLII flag 7
R v Soutar [2009] NZCA 227 Court of Appeal of New Zealand New Zealand 2 Jun 2009 NZLII flag 20
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
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
R v Dewar [2008] NZCA 344 Court of Appeal of New Zealand New Zealand 5 Sep 2008 NZLII flag 29
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
Peterson v Commissioner of Inland Revenue [2006] 3 NZLR 433; [2005] UKPC 5 New Zealand circa 2006 LexisNexis flag 16
Commissioner of Inland Revenue v BNZ Investments Ltd [2002] 1 NZLR 480 New Zealand circa 2002 LexisNexis flag 1
Miller v Commissioner of Inland Revenue [2001] 3 NZLR 315 New Zealand circa 2001 LexisNexis flag 1
[2001] 3 NZLR 289 [2001] 3 NZLR 289; [2001] NZTC 17,008 New Zealand circa 2001 LexisNexis flag 17
Miller v Commissioner of Inland Revenue [1999] 1 NZLR 275 New Zealand circa 1999 LexisNexis flag 21
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
Commissioner of Inland Revenue v Mitsubishi Motors New Zealand Ltd [1995] 3 NZLR 513 New Zealand circa 1995 LexisNexis flag 9
Commissioner of Inland Revenue v Dewavrin Segard Ltd CA73/93 [1994] NZCA 214; (1994) 16 NZTC 11,048; (1994) 18 TRNZ 509 Court of Appeal of New Zealand New Zealand 17 Feb 1994 NZLII flag 5
Commissioner of Inland Revenue v Databank Systems Ltd [1990] UKPC 37; [1990] 3 NZLR 385; (1990) 12 NZTC 7,227; (1990) 14 TRNZ 905 Privy Council New Zealand 23 Jul 1990 BAILII flag 21
Challenge Corporation Ltd v Commissioner of Inland Revenue [1986] 2 NZLR 513 New Zealand circa 1986 LexisNexis flag 53
Tayles v CIR [1982] 2 NZLR 726 New Zealand circa 1982 LexisNexis flag 9
Rossiter v CIR [1977] 1 NZLR 195 New Zealand circa 1977 LexisNexis flag 3
Commissioner of Inland Revenue v Ashton [1974] 2 NZLR 321 New Zealand circa 1974 LexisNexis flag 3
Mangin v Commissioner of Inland Revenue [1971] NZLR 591 New Zealand circa 1971 LexisNexis flag 40
Marx v Commissioner of Inland Revenue [1969] NZLR 464 New Zealand circa 1969 LexisNexis flag 4
Elmiger v Commissioner of Inland Revenue [1967] NZLR 161 New Zealand circa 1967 LexisNexis flag 11

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