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O'Neil v Commissioner of Inland Revenue   flag  10

[2001] UKPC 17; [2001] 1 WLR 1212
Privy Council
United Kingdom
10th April, 2001

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Commissioner of Inland Revenue v Commercial Management Ltd [2019] NZCA 479; (2019) 29 NZTC 24-019 Court of Appeal of New Zealand New Zealand 3 Oct 2019 NZLII flag 18
Honk Land Trustees Ltd v Commissioner of Inland Revenue [2017] NZCA 54 Court of Appeal of New Zealand New Zealand 10 Mar 2017 NZLII flag
Great North Motor Co Ltd (in rec) v Commissioner of Inland Revenue [2016] NZHC 2708; (2016) 27 NZTC 22-079 High Court of New Zealand New Zealand 11 Nov 2016 NZLII flag 1
Webster Group of Appellants v Commissioner of Inland Revenue [2016] NZCA 31 Court of Appeal of New Zealand New Zealand 29 Feb 2016 NZLII flag
Commissioner of Inland Revenue v Great North Motor Co Ltd (in Receivership) [2015] NZHC 1645 High Court of New Zealand New Zealand 14 Jul 2015 NZLII flag 1
Webster Group of Objectors v Commissioner of Inland Revenue [2015] NZHC 1532 High Court of New Zealand New Zealand 3 Jul 2015 NZLII flag 1
Commissioner of Inland Revenue v Bell Road Developments Ltd [2014] NZHC 1841; (2014) 26 NZTC 21-090 High Court of New Zealand New Zealand 7 Aug 2014 NZLII flag 2
Russell v Taxation Review Authority [2011] NZCA 158; [2011] NZAR 310; (2011) 25 NZTC 20-044 Court of Appeal of New Zealand New Zealand 19 Apr 2011 NZLII flag 15
Yue Yuen Marketing Co Ltd v Commissioner of Inland Revenue [2010] HKCFI 240 Hong Kong Court of First Instance Hong Kong 17 Mar 2010 HKLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
"The Later Privy Council and a Distinctive New Zealand Jurisprudence: Curb or Spur?" [2012] VUWLawRw 12 Baragwanath, David New Zealand circa 2012 NZLII flag

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Macniven v Westmoreland Investments Ltd [2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168 House of Lords United Kingdom 8 Feb 2001 BAILII flag 86
Miller v Commissioner of Inland Revenue [1999] 1 NZLR 275 New Zealand circa 1999 LexisNexis flag 21
Miller v Commissioner of Inland Revenue [1996] NZHC 1625; (1997) 18 NZTC 13,001 High Court of New Zealand New Zealand 8 Nov 1996 NZLII flag 21
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue CA214/95 [1996] NZCA 434; [1996] 2 NZLR 665; (1996) 17 NZTC 12,580 Court of Appeal of New Zealand New Zealand 13 Jun 1996 NZLII flag 38
Harley Development Inc v Commissioner of Inland Revenue [1996] 1 WLR 727 United Kingdom circa 1996 LexisNexis / Westlaw flag 37
Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd CA231/93 [1994] NZCA 215; [1994] 2 NZLR 681; (1994) 16 NZTC 11,150; (1994) 18 TRNZ 645 Court of Appeal of New Zealand New Zealand 11 May 1994 NZLII flag 52
(1994) 16 NZTC 6,120 (1994) 16 NZTC 6,120 New Zealand circa 1994 CCH New Zealand flag 9
Challenge Corporation Ltd v Commissioner of Inland Revenue [1987] AC 155 United Kingdom circa 1987 LexisNexis / Westlaw flag 17
Commissioner of Inland Revenue v Lemmington Holdings Ltd [1982] 1 NZLR 517 New Zealand circa 1982 LexisNexis flag 38
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue[1996] 2 NZLR 665 New Zealand circa 1996 LexisNexis flag 2

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