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Q v Chief Executive of the New Zealand Customs Service   flag 

[2016] NZCAA 1
New Zealand Customs Appeal Authority
New Zealand
18th March, 2016

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Snook v London and West Riding Investments Ltd [1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1967 BAILII flag 529
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346
John v FCT [1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017 High Court of Australia Australia - Commonwealth circa 1989 AustLII flag 331
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383 House of Lords United Kingdom 25 Nov 2004 BAILII flag 203
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
Inland Revenue Commissioners v McGuckian [1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991 House of Lords United Kingdom 12 Jun 1997 BAILII flag 125
Buckley & Young Ltd v Commissioner of Inland Revenue [1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271 Court of Appeal of New Zealand New Zealand 26 Jul 1978 NZLII flag 89
Re Securitibank Ltd (No 2) [1978] 2 NZLR 136 New Zealand circa 1978 LexisNexis flag 78
Davies v Elsby Brothers Ltd [1960] 3 All ER 672; [1961] 1 WLR 170 United Kingdom circa 1960 LexisNexis flag 68
Mills v Dowdall [1983] NZLR 154; (1983) 2 NZFLR 210 New Zealand circa 1983 LexisNexis flag 56
Stubart Investments Ltd v R [1984] 1 SCR 536; [1984] CTC 294; 84 DTC 6305 Supreme Court of Canada Canada circa 1984 flag 35
Terminals (NZ) Ltd v Comptroller of Customs [2013] NZSC 139; [2014] 1 NZLR 121 Supreme Court of New Zealand New Zealand circa 2013 NZLII flag 33
Collector of Stamp Revenue v Arrowtown Assets Ltd [2004] 1 HKLRD 77; (2003) 6 HKCFAR 517 Hong Kong circa 2003 flag 23
Commissioner of Inland Revenue v Europa Oil (NZ) Ltd [1970] UKPC 25; [1971] NZLR 641; [1970] TR 261 Privy Council New Zealand 21 Oct 1970 BAILII flag 22
Peterson v Commissioner of Inland Revenue [2006] 3 NZLR 433; [2005] UKPC 5 New Zealand circa 2006 LexisNexis flag 16
1 WLR 991 1 WLR 991 United Kingdom circa 1978 LexisNexis / Westlaw flag 11
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 JFP Energy Incorporated CA260/89 [1990] NZCA 389; [1990] 3 NZLR 536; (1990) 14 TRNZ 617; (1990) 12 NZTC 7,176 Court of Appeal of New Zealand New Zealand 14 Jun 1990 NZLII flag 9
Coastal Tankers Ltd v Southport NZ Ltd (1999) 13 PRNZ 638 New Zealand circa 1999 flag 7
"Artificial Tax Avoidance: The English and American Approach" (1986) 6 British Tax Review 327 British Tax Review United Kingdom circa 1986 Westlaw flag 2
[2016] Nzcaa 01 [2016] NZCAA 01 New Zealand Customs Appeal Authority New Zealand circa 2016 NZLII flag 1
Nissan Motor Manufacturing (UK) Ltd v Revenue & Customs [2007] UKVAT(Customs) C00236 United Kingdom VAT & Duties Tribunals (Customs) United Kingdom 1 Mar 2007 BAILII flag 1
Ruling as to jurisdiction [2006] NZCAA 3 New Zealand Customs Appeal Authority New Zealand 8 May 2006 NZLII flag 1
"Countering Tax Avoidance" (2004) 10 New Zealand Journal of Taxation Law and Policy 301 New Zealand Journal of Taxation Law and Policy New Zealand circa 2004 flag 1
Patagonia International Inc v Canada (Deputy Minister of National Revenue) [2000] CITT 87 Canadian International Trade Tribunal Canada circa 2000 CanLII flag 1
Moda Imports Inc v Canada (Deputy Minister of National Revenue) [1997] CITT 89 Canadian International Trade Tribunal Canada circa 1997 CanLII flag 1
International Canada Inc v Canada (Deputy Minister of National Revenue) [1996] CITT 26 Canadian International Trade Tribunal Canada circa 1996 CanLII flag 1

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