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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
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
Hatton v- Sutherland [2002] 2All ER 1 United Kingdom circa 2002 CommonLII flag 11
Smith v Anderson [1880] UKLawRpCh 211; [1874-1880] All ER 1121; (1880) 15 Ch D 247 United Kingdom 16 Jul 1880 CommonLII flag 177
Leedale (Inspector of Taxes) v Lewis [1982] 3 All ER 808; [1982] 1 WLR 1319 United Kingdom circa 1982 LexisNexis flag 18
3 All Er 42 3 All ER 42 United Kingdom circa 1968 LexisNexis flag 2
1 All Er 121 1 All ER 121 United Kingdom circa 1968 LexisNexis flag 7
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
1 KB 81 1 KB 81 United Kingdom circa 1968 LexisNexis / Westlaw flag 10
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

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