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Whether arrangement was a tax avoidance arrangement    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Accent Management Ltd v Commissioner of Inland Revenue	[2007] NZCA 230; (2007) 23 NZTC 21,323	Court of Appeal of New Zealand	New Zealand	11 Jun 2007	NZLII		57
Peterson v Commissioner of Inland Revenue	[2006] 3 NZLR 433; [2005] UKPC 5		New Zealand	circa 2006	LexisNexis		16
W33	(2004) 21 NZTC 11,321		New Zealand	circa 2004	CCH New Zealand		1
Commissioner of Inland Revenue v BNZ Investments Ltd	[2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103	Court of Appeal of New Zealand	New Zealand	22 May 2001	NZLII		43
IRC v Willoughby	[1997] UKHL 29; (1997) 70 Tax Cas 57; [1997] 1 WLR 1071	House of Lords	United Kingdom	10 Jul 1997	BAILII		30
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII		369
Challenge Corporation Ltd v C of IR	[1986] 2 NZLR 513		New Zealand	circa 1986	LexisNexis		53
(1986) 8 NZTC 5,219	(1986) 8 NZTC 5,219		New Zealand	circa 1986	CCH New Zealand		4
Tayles v CIR	[1982] 2 NZLR 726		New Zealand	circa 1982	LexisNexis		9
Europa Oil (NZ) Ltd v CIR	[1976] 1 NZLR 546		New Zealand	circa 1976	LexisNexis		27
Ashton v Anor v CIR	[1975] 2 NZLR 717		New Zealand	circa 1975	LexisNexis		23
Elmiger v Commissioner of Inland Revenue	[1967] NZLR 161		New Zealand	circa 1967	LexisNexis		11
Elmiger v Commissioner of Inland Revenue	[1966] NZLR 683		New Zealand	circa 1966	LexisNexis		20
Hancock v FCT	[1961] HCA 90; (1961) 108 CLR 258; 7 AITR 582; 35 ALJR 228	High Court of Australia	Australia - Commonwealth	8 Aug 1961	AustLII		55
Newton v Commissioner of Taxation of the Commonwealth of Australia	[1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759	Privy Council	United Kingdom	7 Jul 1958	BAILII		118