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Marac Life Assurance Ltd v Commissioner of Inland Revenue     83

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Intelligent Money Ltd v Revenue and Customs (VAT - fees paid to the administrator of a self-invested personal pension (SIPP))	[2023] UKUT 236	United Kingdom Upper Tribunal	United Kingdom	26 Sep 2023	BAILII
Edwards v Slater & Gordon UK Ltd	[2022] EWHC 1091 (QB)	High Court of England and Wales	United Kingdom - England and Wales	11 May 2022	BAILII		2
INTELLIGENT MONEY Ltd v Revenue & Customs (VAT - whether fees paid to the scheme administrator of SIPP pension consideration for an exempt supply of insurance -	[2022] UKFTT 338	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 May 2022	BAILII		1
INTELLIGENT MONEY Ltd v Revenue & Customs (VAT - whether fees paid to the scheme administrator of SIPP pension consideration for an exempt supply of insurance)	[2022] UKFTT 148	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 May 2022	BAILII
Chisnall v Attorney-General	[2021] NZCA 616; [2022] 2 NZLR 484; [2021] HRNZ 49	Court of Appeal of New Zealand	New Zealand	22 Nov 2021	NZLII		42
Edwards v Slater & Gordon UK Ltd	[2021] EWHC B19 (Costs)	High Court of England and Wales	United Kingdom - England and Wales	15 Sep 2021	BAILII		1
Chadda v Devadhikar	[2020] NZFC 5873	Family Court of New Zealand	New Zealand	15 Nov 2020	NZLII
Disputant AB Trust v Commissioner of Inland Revenue	[2019] NZTRA 2	New Zealand Taxation Review Authority	New Zealand	27 Mar 2019	NZLII
Disputant Charity v Commissioner of Inland Revenue	[2018] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	18 Oct 2018	NZLII
Canterbury Jockey Club Incorporated v Commissioner of Inland Revenue	[2018] NZHC 2569	High Court of New Zealand	New Zealand	1 Oct 2018	NZLII
Disputant G v Commissioner of Inland Revenue	[2016] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	9 Aug 2016	NZLII
R v Singh	[2015] NZHC 2369	High Court of New Zealand	New Zealand	29 Sep 2015	NZLII		18
ID Tours New Zealand Ltd v Commissioner of Inland Revenue	[2015] NZHC 483; (2015) 27 NZTC 22-001	High Court of New Zealand	New Zealand	16 Mar 2015	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
Vector Ltd v Commissioner of Inland Revenue	[2014] NZHC 2069; (2014) 26 NZTC 21-096	High Court of New Zealand	New Zealand	29 Aug 2014	NZLII		1
Mangawhai Ratepayers' and Residents' Association Inc v Kaipara District Council	[2014] NZHC 1147; [2014] 3 NZLR 85	High Court of New Zealand	New Zealand	28 May 2014	NZLII		8
New Zealand Fire Service Commission v Insurance Brokers Association of New Zealand Incorporated	[2014] NZCA 179; [2014] 3 NZLR 541	Court of Appeal of New Zealand	New Zealand	13 May 2014	NZLII		6
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2013] NZCA 652; (2013) 26 NZTC 21-056	Court of Appeal of New Zealand	New Zealand	17 Dec 2013	NZLII		4
Mawhinney v Commissioner of Inland Revenue	[2013] NZHC 667; (2013) 26 NZTC 21-011	High Court of New Zealand	New Zealand	4 Apr 2013	NZLII		1
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2012] NZHC 1760; (2012) 25 NZTC 20-138	High Court of New Zealand	New Zealand	19 Jul 2012	NZLII		3
Tepe Holdings Ltd v Commissioner of Inland Revenue	[2011] NZCA 534; (2011) 25 NZTC 20-091	Court of Appeal of New Zealand	New Zealand	21 Oct 2011	NZLII		1
New Zealand Airline Pilots' Association Industrial Union of Workers Incorporated v Civil Aviation Authority of New Zealand HC Wellington CIV-2011-485-954	[2011] NZHC 685	High Court of New Zealand	New Zealand	13 Jul 2011	NZLII
Tepe Holdings Ltd v Commissioner of Inland Revenue HC Auckland CIV 2010-485-489	[2010] NZHC 1663; (2010) 24 NZTC 24,551	High Court of New Zealand	New Zealand	13 Sep 2010	NZLII		1
D v Commissioner of Inland Revenue	[2010] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	16 Jun 2010	NZLII
Residence Appeal No: 15919	[2008] NZRRB 260	New Zealand Residence Review Board	New Zealand	29 Sep 2008	NZLII
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		153
Guv'nors Tavern, re	[2006] NZLLA 562	New Zealand Liquor Licensing Authority	New Zealand	4 Aug 2006	NZLII
Carter Holt Harvey Ltd v North Shore City Council HC Ak Civ 2005-404-4412	[2006] NZHC 315	High Court of New Zealand	New Zealand	31 Mar 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
Commissioner of Inland Revenue v Gulf Harbour Development Ltd	[2004] NZCA 263; [2005] 2 NZLR 162; (2004) 21 NZTC 18,915	Court of Appeal of New Zealand	New Zealand	5 Nov 2004	NZLII		4
Pawson and Taylor	[2004] NZLLA 727	New Zealand Liquor Licensing Authority	New Zealand	20 Oct 2004	NZLII
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
XXX v Commissioner of Inland Revenue	[2003] NZTRA 10; (2003) 21 NZTC 11,156	New Zealand Taxation Review Authority	New Zealand	30 Apr 2003	NZLII
Buchanan v Jennings	[2002] NZCA 363; [2002] 3 NZLR 145	Court of Appeal of New Zealand	New Zealand	23 May 2002	NZLII		16
De Richaumont Investment Co Ltd v OTW Advertising Ltd	[2001] NZHC 310; [2001] 2 NZLR 831; (2001) 4 NZ Conv C 193,378	High Court of New Zealand	New Zealand	30 Apr 2001	NZLII		8
R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd	[2000] UKHL 61; [2001] 2 AC 349; [2001] 1 All ER 195; [2001] 2 WLR 15; [2001] 1 EGLR 129	House of Lords	United Kingdom	7 Dec 2000	BAILII		280
Oceanic Life Ltd v Chief Commissioner of Stamp Duties	[1999] NSWCA 416; 154 FLR 129; (1999) 168 ALR 211; 11 ANZ Insurance Cases 90-106; 43 ATR 158	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 Nov 1999	AustLII		54
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
Oceanic Life Ltd v Chief Commissioner of Stamp Duties Matter	[1998] NSWSC 1002	Supreme Court of New South Wales	Australia - New South Wales	27 Feb 1998	AustLII
C of IR v New Zealand Refining Co Ltd	[1997] NZCA 332; (1997) 18 NZTC 13,187	Court of Appeal of New Zealand	New Zealand	16 Apr 1997	NZLII		20
Commissioner of Inland Revenue v Fraser CA259/95	[1996] NZCA 403; (1996) 17 NZTC 12,607	Court of Appeal of New Zealand	New Zealand	27 Jun 1996	NZLII		3
Equiticorp Industries Group Ltd v Hawkins (No 46) HC Auckland CP2455/89	[1995] NZHC 1024; [1996] 2 NZLR 82; (1995) 9 PRNZ 313	High Court of New Zealand	New Zealand	20 Dec 1995	NZLII		17
South Orange Grove Owners Association v Orange Grove Partners	[1995] CKHC 1	High Court of the Cook Islands	Cook Islands	6 Nov 1995	PacLII
Equiticorp Industries Group Ltd (in statutoruy management) v R (No 35) HC Auckland CP111/94	[1995] NZHC 1023	High Court of New Zealand	New Zealand	22 May 1995	NZLII
Television New Zealand Ltd v Commissioner of Inland Revenue HC Auckland M18/93	[1994] NZHC 1705; (1994) 18 TRNZ 933; (1994) 16 NZTC 11,295	High Court of New Zealand	New Zealand	1 Aug 1994	NZLII
Commissioner of Inland Revenue v Alcan New Zealand Ltd CA150/93	[1994] NZCA 213; [1994] 3 NZLR 439; (1994) 18 TRNZ 715	Court of Appeal of New Zealand	New Zealand	31 May 1994	NZLII		51
Commissioner of Inland Revenue v Mitsubishi Motors New Zealand Ltd CA198/93	[1994] NZCA 216; [1994] 2 NZLR 392; (1994) 16 TRNZ 582; (1994) 16 NZTC 11,099	Court of Appeal of New Zealand	New Zealand	17 Mar 1994	NZLII		6
Television New Zealand Ltd v Keith	[1993] NZCA 351; [1994] 2 NZLR 84	Court of Appeal of New Zealand	New Zealand	29 Oct 1993	NZLII		10
Jones v AMP Perpetual Trustee Co NZ Ltd CP2005/90	[1993] NZHC 1714	High Court of New Zealand	New Zealand	8 Oct 1993	NZLII
Mitsubishi Motors Ltd v Commissioner of Inland Revenue HC Wellington AP165/92	[1993] NZHC 2966; (1993) 17 TRNZ 817; (1993) 15 NZTC 10,163	High Court of New Zealand	New Zealand	1 Jun 1993	NZLII
Report of an enquiry into certain arrangements entered into by the Bank of New Zealand in March 1988	[1993] NZSecCom 2		New Zealand	24 May 1993	NZLII
NZI Insurance New Zealand Ltd v Auckland District Court HC Auckland M1619/92	[1993] NZHC 1800; [1993] 3 NZLR 453; (1993) 6 PRNZ 276	High Court of New Zealand	New Zealand	7 May 1993	NZLII		43
NM Superannuation Pty Ltd v Young	[1993] FCA 91; 41 FCR 182; (1993) 113 ALR 39; (1993) 7 ANZ Insurance Cases 61-163	Federal Court of Australia	Australia - Commonwealth	12 Mar 1993	AustLII		40
Police v Peng HC Auckland AP17/92	[1992] NZHC 2348; [1992] NZAR 471; (1992) 8 CRNZ 201	High Court of New Zealand	New Zealand	5 May 1992	NZLII		13
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
Predergast v Associated Stevedores Ltd ALC84/91	[1991] NZLabC 227; [1992] 1 ERNZ 737; (1991) 4 NZELC 98,125		New Zealand	26 Jul 1991	NZLII		3
Re Taxation Appeals	[1991] AATA 162; 22 ATR 3290	Administrative Appeals Tribunal	Australia	8 Jul 1991	AustLII
NT90/156 and Commissioner of Taxation	[1991] AATA 491	Administrative Appeals Tribunal	Australia	6 May 1991	AustLII
Electricity Corporation of New Zealand Ltd v Manawatu-Wanganui Regional Council W70/90	[1990] NZPT 261		New Zealand	29 Oct 1990	NZLII
Roy Ale Ltd v Commissioner of Inland Revenue HC Auckland M508/87	[1989] NZHC 1624; (1989) 13 TRNZ 114; (1989) 11 NZTC 6,225	High Court of New Zealand	New Zealand	19 Jul 1989	NZLII
Bay Milk Products Ltd v Earthquake and War Damage Commission (CA41/89)	[1989] NZCA 388; [1990] 1 NZLR 139	Court of Appeal of New Zealand	New Zealand	23 Mar 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
Bay Milk Products Ltd v Earthquake and War Damage Commission HC Auckland CL112/88	[1989] NZHC 2563	High Court of New Zealand	New Zealand	20 Feb 1989	NZLII
Animal Enterprises Ltd (in receivership and in liquidation) v Commissioner of Inland Revenue HC Hamilton M211/87	[1988] NZHC 845; (1988) 12 TRNZ 413; (1988) 10 NZTC 5,263	High Court of New Zealand	New Zealand	6 Oct 1988	NZLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Climate Change and the Resource Management Act 1991: A Critique of West"	[2015] VUWLawRw 48	Ross, Nathan Jon	New Zealand	circa 2015	NZLII
"Characterisation: Its place in contractual analysis and related enquiries" (FCA)	[2015] FedJSchol 29	Allsop, Justice James	Australia	circa 2015	AustLII
"Of Sham and Other Lessons for Australian Revenue Law"	(2008) 32 Melbourne University Law Review 861	Kirby, Michael	Australia	circa 2008	AustLII		4
"Ascertaining the Meaning of Legislation - A Question of Context"	[2007] VUWLawRw 34	Nijman, Cathy	New Zealand	circa 2007	NZLII
"Telemarketing and the Door to Door Sales Act 1967"	[2006] VUWLawRw 27	Tokeley, Kate	New Zealand	circa 2006	NZLII
"Cross-Boundary Mining and Exploration in New Zealand: The Implications of Greymouth v Todd"	[2006] AUMPLawAYbk 25	Coull, David	Australia	circa 2006	AustLII
"Reading Legislation and Ivor Richardson"	[2002] VUWLawRw 44	McGrath, John	New Zealand	circa 2002	NZLII
"Trends in Statutory Interpretation and the Judicial Process"	[2002] VUWLawRw 41	Tokeley, Kate	New Zealand	circa 2002	NZLII
"Collecting Taxes"	[2002] VUWLawRw 32	Harley, Geoff	New Zealand	circa 2002	NZLII
"Collecting Taxes: A Commentary"	[2002] VUWLawRw 31	Prebble, John	New Zealand	circa 2002	NZLII
"Co-Existence of Common Law Systems and Civil Law Systems in Modern Society: A Comparison between the Legal Systems of New Zealand and Germany, The"	(2002) 8 Canterbury Law Review 395	Kaske, Tina	New Zealand	circa 2002	NZLII
"Compensation Issues and the Meaning of Section 85 of the RMA"	(2002) 6 New Zealand Journal of Environmental Law 255	Thomas, Rod	New Zealand	circa 2002	NZLII		1
"Interpreting Statutes - A Judge's View"	(2000) 9 Otago Law Review 743	McKay, Ian	New Zealand	circa 2000	NZLII		8
"Are Lease Incentives Taxable? - a Trans-Tasman Comparison"	(2000) 3 (3) Journal of Australian Taxation 208	Maples, Andrew	Australia	circa 2000	AustLII
"The Identification and Characterisation of Taxable Supplies for GST Purposes"	(2000) 3 (4) Journal of Australian Taxation 261	Martin, Denham	Australia	circa 2000	AustLII
"Legislation Through the Millennial Looking Glass"	(2000) 9 Otago Law Review 713	Jamieson, N	New Zealand	circa 2000	NZLII		2
"The Use of Insurance Codes of Practice - Are Consumers Getting a Fair Go"	[1996] VUWLawRw 36	Clarke, David	New Zealand	circa 1996	NZLII
"Captive Insurance Companies: Do They Provide Insurance"	[1996] VUWLawRw 38	McCulloch, Stewart	New Zealand	circa 1996	NZLII
"Book Reviews"	[1993] VUWLawRw 3	Editors	New Zealand	circa 1993	NZLII