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Henwood v Commissioner of Inland Revenue CA300/93   flag  5

[1995] NZCA 311; (1995) 19 TRNZ 869; (1995) 17 NZTC 12,271
Court of Appeal of New Zealand
New Zealand
13th July, 1995

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Disputant v v Commissioner of Inland Revenue [2018] NZTRA 3 New Zealand Taxation Review Authority New Zealand 29 Mar 2018 NZLII flag 2
Birkdale Service Station v Commissioner of Inland Revenue HC Auckland HC77/98 [1999] NZHC 1127; (1999) 19 NZTC 15,493 High Court of New Zealand New Zealand 9 Nov 1999 NZLII flag 1
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 flag 3
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 flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Constitution, Taxation and "Avoiding Prolixity and Tautology"" [2021] VUWLawRw 37 Keith, Kenneth J New Zealand circa 2021 NZLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 2
Higgs v Olivier [1952] 1 Ch 311; 33 Tax Cas 136 Court of Chancery United Kingdom circa 1952 LexisNexis / Westlaw flag 16
Tilley v Wales (Inspector of Taxes) [1943] UKHL 1; [1943] AC 386; [1943] 1 All ER 280; (1943) 25 Tax Cas 136 House of Lords United Kingdom 11 Feb 1943 BAILII flag 24
Beak v Robson [1943] AC 352; (1943) 25 Tax Cas 33 United Kingdom circa 1943 LexisNexis / Westlaw flag 18

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