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Buckley & Young Ltd v Commissioner of Inland Revenue     88

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Lawrence v Commissioner of Inland Revenue	[2024] NZHC 905	High Court of New Zealand	New Zealand	23 Apr 2024	NZLII
XXX v Commissioner of Inland Revenue	[2024] NZTRA 1	New Zealand Taxation Review Authority	New Zealand	30 Jan 2024	NZLII
X v Commissioner of Inland Revenue	[2023] NZTRA 1	New Zealand Taxation Review Authority	New Zealand	17 Oct 2023	NZLII
AB Trust v Commissioner of Inland Revenue	[2020] NZTRA 2; (2020) 29 NZTC 5-007	New Zealand Taxation Review Authority	New Zealand	2 Dec 2020	NZLII
Chadda v Devadhikar	[2020] NZFC 5873	Family Court of New Zealand	New Zealand	15 Nov 2020	NZLII
Harmoney Ltd v Commerce Commission	[2020] NZCA 275; [2020] 3 NZLR 552	Court of Appeal of New Zealand	New Zealand	8 Jul 2020	NZLII		1
DLC v Commissioner of Inland Revenue	[2019] NZTRA 5	New Zealand Taxation Review Authority	New Zealand	27 Sep 2019	NZLII
Disputant Business v Commissioner of Inland Revenue	[2019] NZTRA 4	New Zealand Taxation Review Authority	New Zealand	15 Aug 2019	NZLII
NRS Media Holdings Ltd v Commissioner of Inland Revenue	[2018] NZCA 472; [2019] 2 NZLR 19	Court of Appeal of New Zealand	New Zealand	1 Nov 2018	NZLII
An appeal against a decision of a Benefits Review Committee	[2018] NZSSAA 42	Social Security Appeal Authority of New Zealand	New Zealand	3 Sep 2018	NZLII
Disputant Z v Commissioner of Inland Revenue	[2018] NZTRA 7	New Zealand Taxation Review Authority	New Zealand	30 Aug 2018	NZLII		4
Krasniqi v Commissioner of Inland Revenue	[2018] NZHC 2075	High Court of New Zealand	New Zealand	14 Aug 2018	NZLII
Jackson v Wynyard Group Ltd (in liq)	[2018] NZHC 1283	High Court of New Zealand	New Zealand	31 May 2018	NZLII		4
Commerce Commission v Harmoney Ltd	[2018] NZHC 1107; [2019] 2 NZLR 81	High Court of New Zealand	New Zealand	18 May 2018	NZLII		4
Disputant v v Commissioner of Inland Revenue	[2018] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	29 Mar 2018	NZLII		2
NRS Media Holdings Ltd v Commissioner of Inland Revenue	[2017] NZHC 2978	High Court of New Zealand	New Zealand	1 Dec 2017	NZLII		1
Disputant S v Commissioner of Inland Revenue	[2017] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	30 Nov 2017	NZLII		1
Disputant O v Commissioner of Inland Revenue	[2017] NZTRA 4	New Zealand Taxation Review Authority	New Zealand	26 Jul 2017	NZLII
Commissioner of Inland Revenue v Fugle	[2017] NZCA 230; (2017) 28 NZTC 23-017	Court of Appeal of New Zealand	New Zealand	1 Jun 2017	NZLII		1
Disputant M v Commissioner of Inland Revenue	[2017] NZTRA 2	New Zealand Taxation Review Authority	New Zealand	28 Mar 2017	NZLII
Honk Land Trustees Ltd v Commissioner of Inland Revenue	[2017] NZCA 54	Court of Appeal of New Zealand	New Zealand	10 Mar 2017	NZLII
X v Chief Executive of the New Zealand Customs Service	[2017] NZCAA 1	New Zealand Customs Appeal Authority	New Zealand	10 Jan 2017	NZLII
Disputant H v Commissioner of Inland Revenue	[2016] NZTRA 11	New Zealand Taxation Review Authority	New Zealand	7 Oct 2016	NZLII		1
Co of EZ v Commissioner of Inland Revenue	[2016] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	2 Sep 2016	NZLII
Disputant G v Commissioner of Inland Revenue	[2016] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	9 Aug 2016	NZLII
Skinner v R	[2016] NZSCTrans 9		New Zealand	9 Jun 2016	NZLII
ANZCO Foods Ltd v Commissioner of Inland Revenue	[2016] NZHC 1015	High Court of New Zealand	New Zealand	18 May 2016	NZLII
Q v Chief Executive of the New Zealand Customs Service	[2016] NZCAA 1	New Zealand Customs Appeal Authority	New Zealand	18 Mar 2016	NZLII
Trustpower Ltd v Commissioner of Inland Revenue	[2016] NZSCTrans 4		New Zealand	8 Mar 2016	NZLII
AAA Developments (Ormiston) Ltd v Commissioner of Inland Revenue	[2015] NZHC 2318; (2015) 27 NZTC 22-026	High Court of New Zealand	New Zealand	23 Sep 2015	NZLII		1
Charter Holdings Ltd v Commissioner of Inland Revenue	[2015] NZHC 2041	High Court of New Zealand	New Zealand	27 Aug 2015	NZLII		5
Case 12/2015	[2015] NZTRA 12; (2015) 27 NZTC 3-0111	New Zealand Taxation Review Authority	New Zealand	27 Jul 2015	NZLII		2
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		2
Clayton v Clayton	[2015] NZCA 30; [2015] 3 NZLR 293; [2015] NZFLR 233; (2015) 30 FRNZ 1; (2015) 4 NZTR 25-001	Court of Appeal of New Zealand	New Zealand	26 Feb 2015	NZLII		63
Disputant Land Developer v Commissioner of Inland Revenue	[2014] NZTRA 17	New Zealand Taxation Review Authority	New Zealand	9 Dec 2014	NZLII		1
Commissioner of Inland Revenue v John Curtis Developments Ltd	[2014] NZHC 3034; (2014) 26 NZTC 21-113	High Court of New Zealand	New Zealand	28 Nov 2014	NZLII		2
Disputant A v Commissioner of Inland Revenue	[2013] NZTRA 11	New Zealand Taxation Review Authority	New Zealand	17 Dec 2013	NZLII		1
Trustpower Ltd v Commissioner of Inland Revenue	[2013] NZHC 2970; [2014] 2 NZLR 502; (2013) 26 NZTC 21-047	High Court of New Zealand	New Zealand	12 Nov 2013	NZLII		3
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		15
ASB Bank Ltd v Commercial Factors Ltd	[2012] NZHC 520	High Court of New Zealand	New Zealand	26 Mar 2012	NZLII
Goh v Commissioner of Inland Revenue	[2011] NZCA 344; (2011) 25 NZTC 20-066	Court of Appeal of New Zealand	New Zealand	26 Jul 2011	NZLII		8
Thompson v Commissioner of Inland Revenue	[2011] NZCA 132; (2011) 25 NZTC 20-041	Court of Appeal of New Zealand	New Zealand	5 Apr 2011	NZLII		2
McCaw, Forsyth and Independent Trust Co (2006) Ltd as Trustees of the McSyth Head Trust v McCaw HC Auckland CIV 2010-441-342	[2010] NZHC 1654	High Court of New Zealand	New Zealand	7 Sep 2010	NZLII
D v Commissioner of Inland Revenue	[2010] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	16 Jun 2010	NZLII
Bad Debt Deduction	[2010] NZTRA 1	New Zealand Taxation Review Authority	New Zealand	13 Jan 2010	NZLII
Tax avoidance, Loss Attributing Qualifying Co, renting out residential home	[2009] NZTRA 16	New Zealand Taxation Review Authority	New Zealand	23 Oct 2009	NZLII
Avoidance, whether prosecution amounted to a vendetta	[2009] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	17 Sep 2009	NZLII
Purported sale and purchase, input tax credit, GST	[2009] NZTRA 11	New Zealand Taxation Review Authority	New Zealand	14 May 2009	NZLII
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		153
Beckham v Commissioner of Inland Revenue	[2008] NZCA 301; (2008) 23 NZTC 22,066	Court of Appeal of New Zealand	New Zealand	13 Aug 2008	NZLII		2
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		57
Small Claims - Cost of earthquake strengthening on commercial property held to be on capital account	[2006] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	21 Aug 2006	NZLII
Accent Management Ltd v Commissioner of Inland Revenue	[2004] NZHC 1011; (2005) 22 NZTC 19,027	High Court of New Zealand	New Zealand	20 Dec 2004	NZLII		43
R v Connolly	[2004] NZHC 1226; (2004) 21 NZTC 18,844	High Court of New Zealand	New Zealand	22 Oct 2004	NZLII		6
Taylor v Todd HC Dunedin CIV-2003-412-607	[2004] NZHC 2245; [2004] 3 NZLR 76; (2005) 5 NZCPR 589; (2004) 5 NZ Conv C 193,964	High Court of New Zealand	New Zealand	30 Apr 2004	NZLII		7
Colonial Mutual Life Assurance Society Ltd v Commissioner of Inland Revenue CA202/99	[2000] NZCA 417; (2000) 19 NZTC 15,614	Court of Appeal of New Zealand	New Zealand	18 May 2000	NZLII		2
Auckland Harbour Board v Commissioner of Inland Revenue HC Auckland M1114/96	[1998] NZHC 1211; (1998) 18 NZTC 13,826	High Court of New Zealand	New Zealand	29 Jun 1998	NZLII		1
Commissioner of Inland Revenue v Cranson HC Wellington AP 324/97	[1998] NZHC 422; (1998) 18 NZTC 13,773	High Court of New Zealand	New Zealand	25 May 1998	NZLII
Wattie v Commissioner of Inland Revenue HC Auckland CP1287/95	[1996] NZHC 2124; (1996) 17 NZTC 12,712	High Court of New Zealand	New Zealand	27 Sep 1996	NZLII		2
Fraser v Commissioner of Inland Revenue HC Wellington AP262/91	[1995] NZHC 994; (1995) 20 TRNZ 47; (1995) 17 NZTC 12,356	High Court of New Zealand	New Zealand	1 Sep 1995	NZLII		1
Supercool Refrigeration & Air Conditioning (in receivership and liquidation) v Hoverd Industries Ltd HC Auckland CL3/93	[1994] NZHC 1667; [1994] 3 NZLR 300; (1994) 7 NZCLC 260,560	High Court of New Zealand	New Zealand	8 Jun 1994	NZLII		6
C v B Ltd HC Auckland HC Auckland M72/93	[1993] NZHC 1270	High Court of New Zealand	New Zealand	3 Dec 1993	NZLII
Commissioner of Inland Revenue v Henwood HC Wellington AP117/92	[1993] NZHC 1331; [1994] 2 NZLR 375; 18 TRNZ 306; 15 NZTC 10,327	High Court of New Zealand	New Zealand	29 Sep 1993	NZLII		2
Christchurch Press Co Ltd v Commissioner of Inland Revenue HC Wellington AP241/91	[1993] NZHC 1269; (1993) 15 NZTC 10,206; 18 TRNZ 43	High Court of New Zealand	New Zealand	9 Jul 1993	NZLII		4
Commissioner of Inland Revenue v Atlantic and Pacific Travel International Ltd CA46/91	[1992] NZCA 247	Court of Appeal of New Zealand	New Zealand	4 Dec 1992	NZLII
Turakina Maori Girls' College Board of Trustees v Commissioner of Inland Revenue HC Wellington AP293/90	[1991] NZHC 3049; (1991) 16 TRNZ 241; (1991) 13 NZTC 8,245	High Court of New Zealand	New Zealand	22 Nov 1991	NZLII		1
BNZ Finance Ltd v Chase Corporation Ltd HC Auckland CL105/90	[1991] NZHC 1520	High Court of New Zealand	New Zealand	29 Oct 1991	NZLII
Thomas Borthwick & Sons (Australasia) Ltd v Commissioner of Inland Revenue HC Wellington M197/87	[1991] NZHC 3111; (1991) 15 TRNZ 679; (1991) 13 NZTC 8,063	High Court of New Zealand	New Zealand	12 Feb 1991	NZLII
Re Riba Foods Pty Ltd v Commissioner of Taxation	[1990] FCA 276; 21 ATR 960	Federal Court of Australia	Australia - Commonwealth	6 Aug 1990	AustLII
JFP Energy Incorporated v Commissioner of Inland Revenue HC Wellington AP101/88	[1989] NZHC 2148; (1989) 13 TRNZ 416; (1989) 11 NZTC 6,282	High Court of New Zealand	New Zealand	20 Sep 1989	NZLII
Case L23 v Commissioner of Inland Revenue	[1989] NZTRA 58; (1989) 12 TRNZ 729; (1989) 11 NZTC 1,147	New Zealand Taxation Review Authority	New Zealand	23 Feb 1989	NZLII		1
Eggers v Commissioner of Inland Revenue CA25/86	[1988] NZCA 281; [1988] 2 NZLR 365; (1988) 11 TRNZ 669; (1988) 10 NZTC 5,153	Court of Appeal of New Zealand	New Zealand	30 Jun 1988	NZLII		6
Case K32 v Commissioner of Inland Revenue	[1988] NZTRA 78	New Zealand Taxation Review Authority	New Zealand	13 Apr 1988	NZLII
Case K19 v Commissioner of Inland Revenue	[1988] NZTRA 4	New Zealand Taxation Review Authority	New Zealand	16 Feb 1988	NZLII
Case K10 v Commissioner of Inland Revenue	[1988] NZTRA 14	New Zealand Taxation Review Authority	New Zealand	1 Feb 1988	NZLII
Commissioner of Inland Revenue v Eales HC Hamilton M648/86	[1987] NZHC 1161; (1987) 11 TRNZ 125; (1987) 9 NZTC 6,203	High Court of New Zealand	New Zealand	22 Sep 1987	NZLII		1
Sherwood v Commissioner of Inland Revenue HC Auckland M523/85	[1987] NZHC 1768; (1987) 10 TRNZ 637; (1987) 9 NZTC 6,059	High Court of New Zealand	New Zealand	24 Mar 1987	NZLII		2
Case J39 v Commissioner of Inland Revenue	[1987] NZTRA 67; (1987) 10 TRNZ 555; (1987) 9 NZTC 1,225	New Zealand Taxation Review Authority	New Zealand	13 Feb 1987	NZLII
M v Commissioner of Inland Revenue HC Auckland M491/85	[1986] NZHC 1269; (1986) 9 TRNZ 681; (1986) 8 NZTC 5,169	High Court of New Zealand	New Zealand	18 Jun 1986	NZLII
Commissioner of Inland Revenue v Mitchell HC Wellington M469/83	[1986] NZHC 735; (1986) 9 TRNZ 606; (1986) 8 NZTC 5,181	High Court of New Zealand	New Zealand	22 May 1986	NZLII		1
Australian Mutual Provident Society v Prisk HC Wellington M34/85	[1986] NZHC 521	High Court of New Zealand	New Zealand	26 Mar 1986	NZLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Deductibility of holding costs for privately used land taxable on sale"	[2020] NZPubIntLawJl 5	Yan, Jillin	New Zealand	circa 2020	NZLII
"Legal Autopoiesis and The Capital/Revenue Distinction"	[2007] VUWLawRw 29	Ding, Wai Boh	New Zealand	circa 2007	NZLII
"Collecting Taxes"	[2002] VUWLawRw 32	Harley, Geoff	New Zealand	circa 2002	NZLII
"Collecting Taxes"	[2002] VUWLawRw 33	Mcleod, Rob	New Zealand	circa 2002	NZLII
"Collecting Taxes"	[2002] Victoria University of Wellingtion Law Review 33	Mcleod, Rob	New Zealand	circa 2002	NZLII
"Are Lease Incentives Taxable? - a Trans-Tasman Comparison"	(2000) 3 (3) Journal of Australian Taxation 208	Maples, Andrew	Australia	circa 2000	AustLII
"Asymmetrical Treatment of Income and Expense in New Zealand Tax Law"	[1988] VUWLawRw 9	Dugan, R	New Zealand	circa 1988	NZLII
"Deduction of Revenue Expenses"	[1986] VUWLawRw 3	Bassett, J G	New Zealand	circa 1986	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Inland Revenue v Banks	[1978] 2 NZLR 472; (1978) 3 NZTC 61,236		New Zealand	circa 1978	LexisNexis		37
[1976] 1 NZLR 546	[1976] 1 NZLR 546		New Zealand	circa 1976	LexisNexis		27
[1976] 1 WLR 464	[1976] 1 WLR 464		United Kingdom	circa 1976	LexisNexis / Westlaw		43
Europa Oil (NZ) Ltd v Inland Revenue Commissioner	(1974) 4 ATR 455		Australia	circa 1974	Legal Online / Westlaw		1
Duggan v Commissioner of Inland Revenue	[1973] 1 NZLR 682		New Zealand	circa 1973	LexisNexis		7
Hansen v Commissioner of Inland Revenue	[1973] 1 NZLR 483		New Zealand	circa 1973	LexisNexis		2
[1971] AC 760	[1971] AC 760		United Kingdom	circa 1971	LexisNexis / Westlaw		39
Prenn v Simmonds	[1971] 3 All ER 237; [1971] 1 WLR 1381		United Kingdom	circa 1971	LexisNexis		860
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		22
Lancaster v Commissioner of Inland Revenue	[1969] NZLR 589		New Zealand	circa 1969	LexisNexis		10
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1966] AC 224		United Kingdom	circa 1966	LexisNexis / Westlaw		70
Nicholls v CIR	[1965] NZLR 836		New Zealand	circa 1965	LexisNexis		1
BP Australia Ltd v FCT	[1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615	Privy Council	Australia	circa 1965	AustLII		93
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		92
Evans Medical Supplies Ltd v Moriarty	[1957] 3 All ER 718; (1957) 37 Tax Cas 540		United Kingdom	circa 1957	LexisNexis		11
Babington v Commissioner of Inland Revenue	[1957] NZLR 861		New Zealand	circa 1957	LexisNexis		9
Commissioner of Taxes v McCoard SC New Plymouth	[1952] NZGazLawRp 27; [1952] NZLR 263; (1952) 54 GLR 269	New Zealand Gazette Law Reports	New Zealand	4 Mar 1952	NZLII		6
Co Ltd v Blasdale	(1952) 33 Tax Cas 244		United Kingdom	circa 1952			2
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		304
Hose v Warwick	(1946) 27 Tax Cas 459		United Kingdom	circa 1946			6
Inland Revenue Commissioners v Wesleyan and General Assurance Society	(1946) 30 Tax Cas 11		United Kingdom	circa 1946			16
Associated Portland Cement Manufacturers Ltd v Inland Revenue Commissioners	(1946) 1 All ER 68; (1945) 27 Tax Cas 103		United Kingdom	circa 1945	LexisNexis		16
Deverell, Gibson & Hoare Ltd v Rees	(1943) 25 Tax Cas 467		United Kingdom	circa 1943			1
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII		199
W Nevill & Co Ltd v FCT	[1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67	High Court of Australia	Australia - Commonwealth	8 Mar 1937	AustLII		152
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		251
Commissioners of Inland Revenue v Ramsay	[1935] All ER 847; (1935) 20 Tax Cas 79		United Kingdom	circa 1935	LexisNexis		18
Anglo-Persian Oil Co Ltd v Dale	[1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253		United Kingdom	circa 1932	LexisNexis / Westlaw		46
Ltd v Commissioner of Taxes	[1932] AC 683		United Kingdom	circa 1932	LexisNexis / Westlaw		12
Mitchell v B W Noble Ltd	[1927] EWCA Civ 1; [1927] 1 KB 719; (1926) 11 Tax Cas 372; 34 TR 2004/15	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Feb 1927	BAILII		31