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McElwee v Commissoner of Inland Revenue HC Hamilton M378/84   flag 

[1988] NZHC 1649; (1988) 12 TRNZ 125; (1988) 10 NZTC 5,181
High Court of New Zealand
New Zealand
22nd June, 1988

Legislation Cited

Legislation Name Provision
Finance Act 1940

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hatton v- Sutherland [2002] 2All ER 1 United Kingdom circa 2002 CommonLII flag 11
Anglesea Buildings Partnership v Commissioner of Inland Revenue HC Hamilton M377/84 [1987] NZHC 492; (1987) 11 TRNZ 49; (1987) 9 NZTC 6,181 High Court of New Zealand New Zealand 11 Aug 1987 NZLII flag 1
Leedale (Inspector of Taxes) v Lewis [1982] 3 All ER 808; [1982] 1 WLR 1319 United Kingdom circa 1982 LexisNexis flag 18
Gartside v Inland Revenue Commissioners [1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277 House of Lords United Kingdom 13 Dec 1967 BAILII flag 239
Macaulay v O'Donnell [1943] Ch 435 Court of Chancery United Kingdom circa 1943 LexisNexis / Westlaw flag 13
Craddock Bros v Hunt [1923] 2 Ch 136; [1923] All ER 394 Court of Chancery United Kingdom circa 1923 LexisNexis / Westlaw flag 37
Smith v Anderson [1880] UKLawRpCh 211; [1874-1880] All ER 1121; (1880) 15 Ch D 247 United Kingdom 16 Jul 1880 CommonLII flag 177
3 All Er 42 3 All ER 42 United Kingdom circa 1987 LexisNexis flag 2
1 KB 81 1 KB 81 United Kingdom circa 1987 LexisNexis / Westlaw flag 10
1 All Er 121 1 All ER 121 United Kingdom circa 1987 LexisNexis flag 7

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