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Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue     153

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
AAA Developments (Ormiston) Ltd v Commissioner of Inland Revenue	[2015] NZHC 2318; (2015) 27 NZTC 22-026	High Court of New Zealand	New Zealand	23 Sep 2015	NZLII		1
AB Trust v Commissioner of Inland Revenue	[2020] NZTRA 2; (2020) 29 NZTC 5-007	New Zealand Taxation Review Authority	New Zealand	2 Dec 2020	NZLII
Accent Management Ltd v Attorney-General	[2013] NZHC 1447; (2013) 26 NZTC 21-020	High Court of New Zealand	New Zealand	17 Jun 2013	NZLII		10
Accent Management Ltd v Attorney-General	[2014] NZCA 351; (2014) 26 NZTC 21-087	Court of Appeal of New Zealand	New Zealand	5 Aug 2014	NZLII		10
Accent Management Ltd v Commissioner of Inland Revenue	[2013] NZHC 3197; (2013) 26 NZTC 21-050	High Court of New Zealand	New Zealand	2 Dec 2013	NZLII		4
Accent Management Ltd v Commissioner of Inland Revenue	[2014] NZHC 758	High Court of New Zealand	New Zealand	14 Apr 2014	NZLII		2
Alesco New Zealand Ltd v Commissioner of Inland Revenue	[2013] NZCA 40; [2013] 2 NZLR 175; [2013] NZCCLR 9; (2013) 26 NZTC 21-003	Court of Appeal of New Zealand	New Zealand	5 Mar 2013	NZLII		19
Alesco New Zealand Ltd v Commissioner of Inland Revenue HC Auckland CIV 2009-404-2145	[2011] NZHC 1750; [2012] 2 NZLR 252; (2011) 25 NZTC 20-099	High Court of New Zealand	New Zealand	12 Dec 2011	NZLII		2
Alesco v Commissioner of Inland Revenue	[2013] NZSC 66	Supreme Court of New Zealand	New Zealand	9 Jul 2013	NZLII		1
ANZ National Bank Ltd v Commissioner of Inland Revenue	[2009] NZCA 150; [2009] 3 NZLR 123; (2009) 24 NZTC 23,465	Court of Appeal of New Zealand	New Zealand	28 Apr 2009	NZLII		13
ANZCO Foods Ltd v Commissioner of Inland Revenue	[2016] NZHC 1015	High Court of New Zealand	New Zealand	18 May 2016	NZLII
BA/LLB(Hons) I Vinelight Nominees Ltd v Commissioner of Inland Revenue	[2012] NZHC 3306; (2012) 25 NZTC 20-155	High Court of New Zealand	New Zealand	7 Dec 2012	NZLII		4
Beecham v Commissioner of Inland Revenue	[2014] NZHC 2839; (2014) 26 NZTC 21-111	High Court of New Zealand	New Zealand	14 Nov 2014	NZLII		1
Ben Nevis Forestry Ventures Ltd v Attorney-General	[2015] NZHC 121	High Court of New Zealand	New Zealand	10 Feb 2015	NZLII
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue	[2013] NZCA 164	Court of Appeal of New Zealand	New Zealand	22 May 2013	NZLII		2
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue	[2013] NZHC 2361; (2013) 26 NZTC 21-032	High Court of New Zealand	New Zealand	11 Sep 2013	NZLII		12
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue	[2014] NZCA 348; (2014) 22 PRNZ 322; (2014) 26 NZTC 21-084	Court of Appeal of New Zealand	New Zealand	5 Aug 2014	NZLII		48
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue	[2014] NZCA 350; (2014) 26 NZTC 21-086	Court of Appeal of New Zealand	New Zealand	5 Aug 2014	NZLII		16
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue	[2014] NZHC 441; (2014) 26 NZTC 21-073	High Court of New Zealand	New Zealand	12 Mar 2014	NZLII		3
Blackmount Forests Ltd v Trinity Foundation (Services	[2013] NZHC 2209	High Court of New Zealand	New Zealand	28 Aug 2013	NZLII
Bradbury v Commissioner of Inland Revenue	[2014] NZSC 174; (2014) 26 NZTC 21-112	Supreme Court of New Zealand	New Zealand	2 Dec 2014	NZLII		6
Bradbury v Commissioner of Inland Revenue	[2015] NZSC 80; [2015] 1 NZLR 739; (2015) 27 NZTC 22-009	Supreme Court of New Zealand	New Zealand	8 Jun 2015	NZLII		16
Bristol Forestry Venture Ltd v Commissioner of Inland Revenue	[2013] NZHC 2384; (2013) 26 NZTC 21-031	High Court of New Zealand	New Zealand	12 Sep 2013	NZLII		11
Case 1/2017	[2017] NZTRA 1; (2017) 28 NZTC 4-000	New Zealand Taxation Review Authority	New Zealand	24 Feb 2017	NZLII		1
Case Z24	[2010] NZTRA 4; (2010) 24 NZTC 14,354	New Zealand Taxation Review Authority	New Zealand	4 Feb 2010	NZLII		1
Charter Holdings Ltd v Commissioner of Inland Revenue	[2015] NZHC 2041	High Court of New Zealand	New Zealand	27 Aug 2015	NZLII		5
Chorus v Commerce Commission	[2014] NZCA 440	Court of Appeal of New Zealand	New Zealand	8 Sep 2014	NZLII		24
Clayton v Clayton	[2015] NZCA 30; [2015] 3 NZLR 293; [2015] NZFLR 233; (2015) 30 FRNZ 1; (2015) 4 NZTR 25-001	Court of Appeal of New Zealand	New Zealand	26 Feb 2015	NZLII		63
Clayton v Clayton [Vaughan Road Property Trust]	[2016] NZSC 29; [2016] 1 NZLR 551; (2016) 4 NZTR 26-002; (2016) 31 FRNZ 61; [2016] NZFLR 230	Supreme Court of New Zealand	New Zealand	23 Mar 2016	NZLII		84
Clearspan Property Assets Ltd v Spark New Zealand Trading Ltd	[2017] NZHC 277; (2017) 19 ELRNZ 682; (2017) 18 NZCPR 587	High Court of New Zealand	New Zealand	28 Feb 2017	NZLII		4
Clode v Sullivan	[2016] NZHC 1561	High Court of New Zealand	New Zealand	8 Jul 2016	NZLII		6
Clode v Sullivan	[2017] NZCA 548; (2017) 14 TCLR 678	Court of Appeal of New Zealand	New Zealand	28 Nov 2017	NZLII		1
Cockrell v Ward	[2012] NZHC 3434	High Court of New Zealand	New Zealand	18 Dec 2012	NZLII		2
Commissioner of Inland Revenue v Accent Management Ltd	[2012] NZHC 1430; (2012) 25 NZTC 20-130	High Court of New Zealand	New Zealand	22 Jun 2012	NZLII		3
Commissioner of Inland Revenue v Accent Management Ltd	[2014] NZHC 1878	High Court of New Zealand	New Zealand	11 Aug 2014	NZLII		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		2
Commissioner of Inland Revenue v Ben Nevis Forestry Ventures Ltd	[2014] NZHC 1746; (2014) 26 NZTC 21-082	High Court of New Zealand	New Zealand	25 Jul 2014	NZLII		2
Commissioner of Inland Revenue v BNZ Investments Ltd	[2009] NZCA 47; (2009) 19 PRNZ 553; (2009) 24 NZTC 23,387	Court of Appeal of New Zealand	New Zealand	4 Mar 2009	NZLII		28
Commissioner of Inland Revenue v Fugle	[2017] NZCA 230; (2017) 28 NZTC 23-017	Court of Appeal of New Zealand	New Zealand	1 Jun 2017	NZLII		1
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		1
Commissioner of Inland Revenue v John Curtis Developments Ltd	[2014] NZHC 3034; (2014) 26 NZTC 21-113	High Court of New Zealand	New Zealand	28 Nov 2014	NZLII		2
Commissioner of Inland Revenue v Muir	[2013] NZHC 2881; (2013) 26 NZTC 21-044	High Court of New Zealand	New Zealand	31 Oct 2013	NZLII		7
Commissioner of Inland Revenue v Muir	[2017] NZHC 1413; [2017] NZTC 23-019	High Court of New Zealand	New Zealand	23 Jun 2017	NZLII		7
Commissioner of Inland Revenue v Muir	[2018] NZHC 1407	High Court of New Zealand	New Zealand	15 Jun 2018	NZLII
Commissioner of Inland Revenue v Penny	[2010] NZCA 231; [2010] 3 NZLR 360; (2010) 24 NZTC 24,287	Court of Appeal of New Zealand	New Zealand	4 Jun 2010	NZLII		7
Commissioner of Inland Revenue v Redcliffe Forestry Venture Ltd	[2012] NZSC 94; [2013] 1 NZLR 804; (2012) 25 NZTC 20-151	Supreme Court of New Zealand	New Zealand	9 Nov 2012	NZLII		154
Commissioner of Inland Revenue v Redcliffe Forestry Venture Ltd	[2012] NZSCTrans 8		New Zealand	19 Jun 2012	NZLII
Commissioner of Inland Revenue v Redcliffe Forestry Venture Ltd	[2014] NZHC 1877	High Court of New Zealand	New Zealand	11 Aug 2014	NZLII		2
Commissioner of Inland Revenue v The Church of Jesus Christ of Latter-Day Saints Trust Board	[2020] NZSCTrans 23		New Zealand	15 Sep 2020	NZLII
Cullen Group Ltd v Commissioner of Inland Revenue	[2017] NZHC 3260	High Court of New Zealand	New Zealand	20 Dec 2017	NZLII		1
Cullen Group Ltd v Commissioner of Inland Revenue	[2019] NZHC 3110; (2019) 24 PRNZ 703	High Court of New Zealand	New Zealand	29 Nov 2019	NZLII		7
Cullen Group Ltd v Commissioner of Inland Revenue	[2019] NZHC 404; (2019) 29 NZTC 24-003	High Court of New Zealand	New Zealand	12 Mar 2019	NZLII		3
D v Commissioner of Inland Revenue	[2010] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	16 Jun 2010	NZLII
D4 Cash Investors Ltd v Advanced Creative Technologies Ltd	[2017] NZHC 3280	High Court of New Zealand	New Zealand	21 Dec 2017	NZLII		2
Diamond v Commissioner of Inland Revenue	[2013] NZTRA 10; (2013) 26 NZTC 2-009	New Zealand Taxation Review Authority	New Zealand	5 Dec 2013	NZLII		3
Disputant A v Commissioner of Inland Revenue	[2016] NZTRA 1	New Zealand Taxation Review Authority	New Zealand	29 Jan 2016	NZLII
Disputant H v Commissioner of Inland Revenue	[2016] NZTRA 11	New Zealand Taxation Review Authority	New Zealand	7 Oct 2016	NZLII		1
Disputant I v Commissioner of Inland Revenue	[2014] NZTRA 9	New Zealand Taxation Review Authority	New Zealand	14 Jul 2014	NZLII
Disputant Land Developer v Commissioner of Inland Revenue	[2014] NZTRA 17	New Zealand Taxation Review Authority	New Zealand	9 Dec 2014	NZLII		1
Disputant O v Commissioner of Inland Revenue	[2015] NZTRA 20	New Zealand Taxation Review Authority	New Zealand	27 Nov 2015	NZLII
Disputant O v Commissioner of Inland Revenue	[2017] NZTRA 4	New Zealand Taxation Review Authority	New Zealand	26 Jul 2017	NZLII
Disputant v v Commissioner of Inland Revenue	[2012] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	11 Sep 2012	NZLII		1
Disputant v v Commissioner of Inland Revenue	[2013] NZTRA 9	New Zealand Taxation Review Authority	New Zealand	6 Nov 2013	NZLII
Disputant v v Commissioner of Inland Revenue	[2018] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	29 Mar 2018	NZLII		2
Disputant XA v Commissioner of Inland Revenue	[2018] NZTRA 9	New Zealand Taxation Review Authority	New Zealand	12 Dec 2018	NZLII
DLC v Commissioner of Inland Revenue	[2019] NZTRA 5	New Zealand Taxation Review Authority	New Zealand	27 Sep 2019	NZLII
Drummond v Commissioner of Inland Revenue	[2012] NZHC 2028; (2012) 25 NZTC 20-141	High Court of New Zealand	New Zealand	13 Aug 2012	NZLII		1
DT United Kingdom Ltd v Commissioner of Inland Revenue HC Auckland CIV 2009-404-5580	[2010] NZHC 1306; (2010) 24 NZTC 24,369	High Court of New Zealand	New Zealand	9 Jul 2010	NZLII		1
Duthie v Roose	[2017] NZSCTrans 26		New Zealand	8 Aug 2017	NZLII
Easy Park Ltd v Commissioner of Inland Revenue	[2017] NZHC 1893	High Court of New Zealand	New Zealand	10 Aug 2017	NZLII		3
Education Administration Ltd v Commissioner of Inland Revenue HC Auckland CIV 2007-485-2547	[2010] NZHC 663; (2010) 24 NZTC 24,238	High Court of New Zealand	New Zealand	5 May 2010	NZLII
Fiji Cayman Holdings v Fiji Revenue and Customs Service	[2023] FJHC 737	High Court of Fiji	Fiji	9 Oct 2023	PacLII
FMV v TZB	[2021] NZSC 102; [2021] 1 NZLR 466; [2021] ERNZ 740; (2021) 11 NZELC 79-135	Supreme Court of New Zealand	New Zealand	20 Aug 2021	NZLII		96
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue	[2018] NZHC 2860	High Court of New Zealand	New Zealand	5 Nov 2018	NZLII		1
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue	[2021] NZSCTrans 7		New Zealand	8 Jun 2021	NZLII
Fugle v Commissioner of Inland Revenue	[2016] NZHC 1997; (2016) 27 NZTC 22,069	High Court of New Zealand	New Zealand	25 Aug 2016	NZLII		3
Glenharrow Holdings Ltd v CIR	[2008] NZSC 116; [2009] 2 NZLR 359; (2009) 24 NZTC 23,236	Supreme Court of New Zealand	New Zealand	19 Dec 2008	NZLII		32
Glover No 2 Ltd v Glover Trust Ltd	[2013] NZCA 608; (2013) 3 NZTR 23-028	Court of Appeal of New Zealand	New Zealand	3 Dec 2013	NZLII		9
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		1
Great North Motor Co Ltd (in rec) v Commissioner of Inland Revenue	[2017] NZCA 328; (2017) 11 NZCLC 98-053; (2017) 28 NZTC 23,022	Court of Appeal of New Zealand	New Zealand	31 Jul 2017	NZLII		8
Greymouth Holdings Ltd v Jet Trustees Ltd	[2014] NZHC 2679	High Court of New Zealand	New Zealand	30 Oct 2014	NZLII		1
HC Services Ltd v Commissioner of Inland Revenue	[2014] NZHC 1169	High Court of New Zealand	New Zealand	29 May 2014	NZLII
Henderson v Commissioner of Inland Revenue	[2016] NZHC 1987; (2016) 27 NZTC 22-068	High Court of New Zealand	New Zealand	24 Aug 2016	NZLII		2
Hong v Commissioner of Inland Revenue	[2018] NZHC 2539; (2018) 28 NZTC 23-073	High Court of New Zealand	New Zealand	27 Sep 2018	NZLII		4
Hong v Commissioner of Inland Revenue	[2019] NZCA 336; (2019) 29 NZTC 24-015	Court of Appeal of New Zealand	New Zealand	26 Jul 2019	NZLII		4
Honk Land Trustees Ltd v Commissioner of Inland Revenue	[2017] NZCA 54	Court of Appeal of New Zealand	New Zealand	10 Mar 2017	NZLII
Ian David Penny and Gary John Hooper v Commissioner of Inland Revenue	[2011] NZSCTrans 19		New Zealand	27 Jun 2011	NZLII
IBuy Property Ltd v He	[2023] NZHC 2847	High Court of New Zealand	New Zealand	11 Oct 2023	NZLII		1
Justitiae Trustee Co Ltd v NZF Nominees Ltd	[2021] NZHC 659	High Court of New Zealand	New Zealand	30 Mar 2021	NZLII		5
Krasniqi v Commissioner of Inland Revenue	[2018] NZHC 2075	High Court of New Zealand	New Zealand	14 Aug 2018	NZLII
Krukziener v Commissioner of Inland Revenue HC Auckland CIV 2010-404-728	[2010] NZHC 1714; (2010) 24 NZTC 24,563	High Court of New Zealand	New Zealand	17 Sep 2010	NZLII		1
Marriott v Attorney-General HC Auckland CIV-2008-404-001437	[2010] NZHC 2455; [2011] 1 NZLR 354; (2011) 11 NZCPR 737	High Court of New Zealand	New Zealand	4 Aug 2010	NZLII		2
McCarthy v McManamon	[2021] NZHC 294	High Court of New Zealand	New Zealand	26 Feb 2021	NZLII		1
Memelink v Haines	[2021] NZHC 1992	High Court of New Zealand	New Zealand	3 Aug 2021	NZLII		14
Muir v Commissioner of Inland Revenue	[2015] NZCA 591; (2015) 27 NZTC 22-034	Court of Appeal of New Zealand	New Zealand	8 Dec 2015	NZLII		12
Muir v Commissioner of Inland Revenue	[2015] NZHC 792; (2015) 27 NZTC 22-004	High Court of New Zealand	New Zealand	22 Apr 2015	NZLII		9
Muir v Commissioner of Inland Revenue	[2016] NZSC 113; (2016) 27 NZTC 22-067	Supreme Court of New Zealand	New Zealand	26 Aug 2016	NZLII		7
Muir v Commissioner of Inland Revenue	[2016] NZSC 90; (2016) 27 NZTC 22-060	Supreme Court of New Zealand	New Zealand	20 Jul 2016	NZLII		7
Muir v Commissioner of Inland Revenue	[2018] NZCA 129	Court of Appeal of New Zealand	New Zealand	30 Apr 2018	NZLII		3
Muir v Commissioner of Inland Revenue	[2018] NZCA 456	Court of Appeal of New Zealand	New Zealand	26 Oct 2018	NZLII
Muir v Commissioner of Inland Revenue	[2018] NZSC 81	Supreme Court of New Zealand	New Zealand	29 Aug 2018	NZLII		2
Muir v Judicial Conduct Commissioner	[2013] NZHC 989; (2013) 26 NZTC 21-019	High Court of New Zealand	New Zealand	7 May 2013	NZLII		13
Muir v Taxation Review Authority	[2017] NZHC 2932	High Court of New Zealand	New Zealand	29 Nov 2017	NZLII		3
Musuku v Commissioner of Inland Revenue	[2016] NZHC 934; (2016) 27 NZTC 22-052	High Court of New Zealand	New Zealand	10 May 2016	NZLII		4
New Zealand Bloodstock Finance & Leasing Ltd v Jones	[2023] NZHC 2111	High Court of New Zealand	New Zealand	10 Aug 2023	NZLII		2
New Zealand Fire Service Commission v Insurance Brokers Association of New Zealand Incorporated	[2014] NZCA 179; [2014] 3 NZLR 541	Court of Appeal of New Zealand	New Zealand	13 May 2014	NZLII		5
Nisha v LSG Sky Chefs New Zealand Ltd	[2015] NZEmpC 171; (2015) 13 NZELR 185; [2015] ERNZ 1124	New Zealand Employment Court	New Zealand	30 Sep 2015	NZLII		14
Nisha v LSG Sky Chefs New Zealand Ltd	[2016] NZCA 21; [2016] ERNZ 65	Court of Appeal of New Zealand	New Zealand	22 Feb 2016	NZLII		5
Official Assignee v MWA Consultants Ltd	[2017] NZHC 2801	High Court of New Zealand	New Zealand	15 Nov 2017	NZLII
Peebles v Attorney-General	[2014] NZHC 2635; (2014) 26 NZTC 21-107	High Court of New Zealand	New Zealand	24 Oct 2014	NZLII		5
Peebles v Attorney-General	[2014] NZHC 3040	High Court of New Zealand	New Zealand	2 Dec 2014	NZLII
Penn v McQueen	[2019] NZHC 2192; [2019] NZFLR 241	High Court of New Zealand	New Zealand	3 Sep 2019	NZLII		5
Penny v Commissioner of Inland Revenue	[2009] NZHC 346; [2009] 3 NZLR 523; (2009) 24 NZTC 23,406	High Court of New Zealand	New Zealand	19 Mar 2009	NZLII		6
Penny v Commissioner of Inland Revenue	[2011] NZSC 95; [2012] 1 NZLR 433; (2011) 25 NZTC 20-073; (2011) 3 NZTR 21-014	Supreme Court of New Zealand	New Zealand	24 Aug 2011	NZLII		37
Poros v Bax	[2020] NZHC 1602	High Court of New Zealand	New Zealand	7 Jul 2020	NZLII		4
Provident Insurance Corporation Ltd v Commissioner of Inland Revenue	[2019] NZHC 995	High Court of New Zealand	New Zealand	8 May 2019	NZLII
Q v Chief Executive of the New Zealand Customs Service	[2016] NZCAA 1	New Zealand Customs Appeal Authority	New Zealand	18 Mar 2016	NZLII
Queenstown Central Ltd v March Construction Ltd	[2016] NZHC 1884; (2016) 18 NZCPR 71	High Court of New Zealand	New Zealand	15 Aug 2016	NZLII		3
R v Harris	[2023] NZHC 2635	High Court of New Zealand	New Zealand	21 Sep 2023	NZLII		3
R v Singh	[2015] NZHC 2369	High Court of New Zealand	New Zealand	29 Sep 2015	NZLII		18
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue	[2010] NZHC 176; [2011] 1 NZLR 336; (2010) 24 NZTC 24,079	High Court of New Zealand	New Zealand	26 Feb 2010	NZLII		23
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue	[2011] NZCA 638; [2012] 2 NZLR 823; (2011) 25 NZTC 20-100	Court of Appeal of New Zealand	New Zealand	14 Dec 2011	NZLII		20
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue	[2013] NZCA 493	Court of Appeal of New Zealand	New Zealand	18 Oct 2013	NZLII
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue	[2013] NZHC 2818; (2013) 26 NZTC 21-041	High Court of New Zealand	New Zealand	25 Oct 2013	NZLII		3
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue	[2013] NZHC 3411	High Court of New Zealand	New Zealand	17 Dec 2013	NZLII		2
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue	[2013] NZHC 3468	High Court of New Zealand	New Zealand	18 Dec 2013	NZLII		4
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue	[2013] NZSC 128	Supreme Court of New Zealand	New Zealand	20 Nov 2013	NZLII
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue	[2014] NZCA 349; (2014) 26 NZTC 21-085; [2014] NZCLC 98-023	Court of Appeal of New Zealand	New Zealand	5 Aug 2014	NZLII		8
Robertson v Mason	[2019] NZDC 6528	District Court of New Zealand	New Zealand	10 Apr 2019	NZLII		2
Robt Jones Holdings Ltd v McCullagh	[2018] NZCA 358	Court of Appeal of New Zealand	New Zealand	10 Sep 2018	NZLII		7
Russell v Commissioner of Inland Revenue	[2010] NZHC 1707; (2010) 24 NZTC 24,463	High Court of New Zealand	New Zealand	3 Sep 2010	NZLII		15
Russell v Commissioner of Inland Revenue	[2012] NZCA 128; (2012) 25 NZTC 20-120	Court of Appeal of New Zealand	New Zealand	3 Apr 2012	NZLII		15
Simpson v Commissioner of Inland Revenue HC Wellington CIV-2010-485-1860	[2011] NZHC 490; [2011] 3 NZLR 533; (2011) 25 NZTC 20-047	High Court of New Zealand	New Zealand	17 May 2011	NZLII		2
Soroka v Meredith	[2019] NZHC 2723; [2019] NZFLR 508	High Court of New Zealand	New Zealand	24 Oct 2019	NZLII		1
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2012] NZHC 1760; (2012) 25 NZTC 20-138	High Court of New Zealand	New Zealand	19 Jul 2012	NZLII		3
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2013] NZCA 652; (2013) 26 NZTC 21-056	Court of Appeal of New Zealand	New Zealand	17 Dec 2013	NZLII		4
Stiassny v Commissioner of Inland Revenue	[2012] NZSC 106; [2013] 1 NZLR 453; (2012) 13 TCLR 497; (2012) 25 NZTC 20-154; (2012) 11 NZCLC 98-014	Supreme Court of New Zealand	New Zealand	28 Nov 2012	NZLII		28
Tale Holdings Ltd v Commissioner of Inland Revenue	[2016] NZHC 763	High Court of New Zealand	New Zealand	22 Apr 2016	NZLII
Tax avoidance, Loss Attributing Qualifying Co, renting out residential home	[2009] NZTRA 16	New Zealand Taxation Review Authority	New Zealand	23 Oct 2009	NZLII
Trainor (aka Tofilau) v Leotuki	[2020] NZHC 3121	High Court of New Zealand	New Zealand	25 Nov 2020	NZLII		1
Unka v Dodd	[2018] NZHC 1665	High Court of New Zealand	New Zealand	6 Jul 2018	NZLII		1
v Trust v Commissioner of Inland Revenue	[2011] NZTRA 7	New Zealand Taxation Review Authority	New Zealand	5 Aug 2011	NZLII		1
Van Uden v Commissioner of Inland Revenue	[2017] NZHC 2554	High Court of New Zealand	New Zealand	19 Oct 2017	NZLII		2
Van Uden v Commissioner of Inland Revenue	[2018] NZCA 487; (2018) 28 NZTC 23-081	Court of Appeal of New Zealand	New Zealand	8 Nov 2018	NZLII		1
Van Uden v Commissioner of Inland Revenue	[2019] NZSC 29	Supreme Court of New Zealand	New Zealand	19 Mar 2019	NZLII
Vervoort v Forrest	[2016] NZCA 375; [2016] 3 NZLR 807; (2016) 4 NZTR 26-017; (2016) 30 FRNZ 790	Court of Appeal of New Zealand	New Zealand	4 Aug 2016	NZLII		37
Vervoort v Spears	[2015] NZHC 808; [2015] NZFLR 525	High Court of New Zealand	New Zealand	23 Apr 2015	NZLII		5
Vinelight Nominees Ltd v Commissioner of Inland Revenue	[2013] NZCA 655; (2013) 26 NZTC 21-055	Court of Appeal of New Zealand	New Zealand	16 Dec 2013	NZLII		7
Webb v Webb	[2017] CKHC 31	High Court of the Cook Islands	Cook Islands	23 Aug 2017	PacLII
Webb v Webb	[2020] UKPC 22; [2021] 2 NZLR 376	Privy Council	New Zealand	3 Aug 2020	BAILII		13
Webster Group of Objectors v Commissioner of Inland Revenue	[2015] NZHC 1532	High Court of New Zealand	New Zealand	3 Jul 2015	NZLII		1
Whether loans capital or income	[2010] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	27 Jan 2010	NZLII
Whether transaction designed as a tax and GST avoidance scheme	[2010] NZTRA 2	New Zealand Taxation Review Authority	New Zealand	15 Jan 2010	NZLII
White v Commissioner of Inland Revenue HC Auckland CIV 2010-404-1188	[2010] NZHC 1826; (2010) 24 NZTC 24,600	High Court of New Zealand	New Zealand	12 Oct 2010	NZLII
Wong v Commissioner of Inland Revenue	[2018] NZHC 2729	High Court of New Zealand	New Zealand	19 Oct 2018	NZLII
XXX v Commissioner of Inland Revenue	[2015] NZTRA 10; (2015) 27 NZTC 3-009	New Zealand Taxation Review Authority	New Zealand	29 Jun 2015	NZLII		2
XXX v Commissioner of Inland Revenue	[2024] NZTRA 1	New Zealand Taxation Review Authority	New Zealand	30 Jan 2024	NZLII

Law Reform Reports Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
Dividing relationship property: time for change?	[2017] NZLCIP 41	New Zealand Law Commission - Issues Papers	New Zealand	circa 2017	NZLII

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"The Illusory Trust Doctrine: Formal or Substantive?"	[2020] VUWLawRw 8	Bennett, Mark	New Zealand	circa 2020	NZLII
"Case Notes"	(2014) 20 Auckland University Law Review 270	Chalton, Anna; Narayan, Shiv; Upadhyay, Nupur	New Zealand	circa 2014	NZLII
"Case Notes"	(2009) 15 Auckland University Law Review 227	Fotherby, William; Kelly, Katrina; Orr, Brendon	New Zealand	circa 2009	NZLII
"Tax as law"	(2017) 15 Otago Law Review 49	Griffiths, Shelley	New Zealand	circa 2017	NZLII
"Multilateral Tax Convention to Prevent Base Erosion and Profit Shifting"	(2017) 23 Auckland University Law Review 384	Johnston, Samuel	New Zealand	circa 2017	NZLII
"GST Tax Avoidance: a New Zealand Perspective on the Application of Div 165"	(2010) 8 E-Journal of Tax Research 64	Keating, Mark	Australia	circa 2010	AustLII
"The Price We Pay for a Specialised Society: Do Tax Disputes Require Greater Judicial Specialisation?"	[2015] VUWLawRw 16	Miles, Sarah	New Zealand	circa 2015	NZLII
"Australian tax avoidance cases - A comparative approach" (FCA)	[2017] FedJSchol 9	Pagone, Justice	Australia	circa 2017	AustLII
"Deciding tax cases" (FCA)	[2017] FedJSchol 15	Pagone, Justice	Australia	circa 2017	AustLII
"Protecting the revenue - Some common international issues" (FCA)	[2017] FedJSchol 16	Pagone, Justice	Australia	circa 2017	AustLII
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC)	[2012] VicJSchol 20	Pagone, Justice Tony	Australia - Victoria	circa 2012	AustLII
"Director and Shareholder Liability at Pike River Coal"	(2015) 21 Canterbury Law Review 1	Pavlovich, Alison; Watson, Susan	New Zealand	circa 2015	NZLII
"The Property (Relationships) Act 1976 and Trusts: Proposals for Reform"	[2016] VUWLawRw 24	Peart, Nicola	New Zealand	circa 2016	NZLII
"Predication: the Test for Tax Avoidance in New Zealand Froma newtona toa ben Nevis"	[2015] VUWLawRw 44	Prebble, John; McIntosh, Hamish	New Zealand	circa 2015	NZLII
"Trending Towards Convergence"	[2020] JlATaxTA 4	Tretola, John Gaetano	Australia	circa 2020	AustLII

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
"Artificial Tax Avoidance: The English and American Approach"	(1986) 6 British Tax Review 327	British Tax Review	United Kingdom	circa 1986	Westlaw		2
"Interpreting Tax Statutes: Tax Avoidance and the Intention of Parliament"	(2007) 123 Law Quarterly Review 53	Law Quarterly Review	United Kingdom	circa 2007	Westlaw		3
"Tax Penalties"	[2008] New Zealand Law Journal 223	New Zealand Law Journal	New Zealand	circa 2008			2
[2001] 3 NZLR 289	[2001] 3 NZLR 289; [2001] NZTC 17,008		New Zealand	circa 2001	LexisNexis		17
Accent Management Ltd v Commissioner of Inland Revenue	[2004] NZHC 1011; (2005) 22 NZTC 19,027	High Court of New Zealand	New Zealand	20 Dec 2004	NZLII		43
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
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
British Russian Gazette and Trade Outlook Ltd v Associated Newspapers Ltd	[1933] 2 KB 616; [1933] All ER 320		United Kingdom	circa 1933	LexisNexis / Westlaw		106
Buckley & Young Ltd v Commissioner of Inland Revenue	[1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271	Court of Appeal of New Zealand	New Zealand	26 Jul 1978	NZLII		90
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		92
Challenge Corporation Ltd v Commissioner of Inland Revenue	[1986] 2 NZLR 513		New Zealand	circa 1986	LexisNexis		54
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2004] 1 HKLRD 77; (2003) 6 HKCFAR 517		Hong Kong	circa 2003			23
Commissioner of Inland Revenue v Ashton	[1974] 2 NZLR 321		New Zealand	circa 1974	LexisNexis		3
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
Commissioner of Inland Revenue v Europa Oil (NZ) Ltd	[1970] UKPC 25; [1971] NZLR 641; [1970] TR 261	Privy Council	New Zealand	21 Oct 1970	BAILII		22
Commissioner of Inland Revenue v Gerard	[1974] 2 NZLR 279		New Zealand	circa 1974	LexisNexis		8
Commissioner of Inland Revenue v Glen Eden Metal Spinners Ltd CA259/89	[1990] NZCA 390; (1990) 14 TRNZ 925; (1990) 12 NZTC 7,270	Court of Appeal of New Zealand	New Zealand	29 Aug 1990	NZLII		9
Commissioner of Inland Revenue v Mitsubishi Motors New Zealand Ltd	[1995] 3 NZLR 513		New Zealand	circa 1995	LexisNexis		9
Commissioner of Inland Revenue v Peterson	[2003] NZCA 27; [2003] 2 NZLR 77; (2003) 21 NZTC 18,060	Court of Appeal of New Zealand	New Zealand	19 Feb 2003	NZLII		5
Commissioner of Inland Revenue v Renouf Corporation Ltd CA60/98	[1998] NZCA 317; (1998) 18 NZTC 13,914	Court of Appeal of New Zealand	New Zealand	28 Jul 1998	NZLII		7
Commissioner of Inland Revenue v v H Farnsworth Ltd	[1984] 1 NZLR 428; (1984) 6 NZTC 61,770		New Zealand	circa 1984	LexisNexis		41
Commissioner of Taxes v McCoard SC New Plymouth	[1952] NZGazLawRp 27; [1952] NZLR 263; (1952) 54 GLR 269	New Zealand Gazette Law Reports	New Zealand	4 Mar 1952	NZLII		6
Dandelion Investments Ltd v Commissioner of Inland Revenue	[2002] NZCA 311; [2003] 1 NZLR 600; (2003) 21 NZTC 18,010	Court of Appeal of New Zealand	New Zealand	5 Dec 2002	NZLII		36
Elmiger v Commissioner of Inland Revenue	[1966] NZLR 683		New Zealand	circa 1966	LexisNexis		20
Elmiger v Commissioner of Inland Revenue	[1967] NZLR 161		New Zealand	circa 1967	LexisNexis		11
Europa Oil (NZ) Ltd v Commissioner of Inland Revenue	[1976] 1 NZLR 546		New Zealand	circa 1976	LexisNexis		27
FCT v Starr	[2007] FCAFC 204; (2007) 164 FCR 436; (2007) 245 ALR 336; (2007) 67 ATR 923	Federal Court of Australia	Australia - Commonwealth	21 Dec 2007	AustLII		20
Furniss v Dawson	[1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324	House of Lords	United Kingdom	9 Feb 1983	BAILII		141
Hadlee v Commissioner of Inland Revenue	[1991] NZCA 257; [1991] 3 NZLR 517; (1991) 13 NZTC 8,116; (1991) 15 TRNZ 721	Court of Appeal of New Zealand	New Zealand	31 May 1991	NZLII		33
Halliwell v Commissioner of Inland Revenue	[1978] 1 NZLR 363		New Zealand	circa 1978	LexisNexis		6
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
Land (Planning and Environment) (Amendment) (No	2 Act 1996		United Kingdom	circa 1996			20
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw		107
Mangin v Commissioner of Inland Revenue	[1971] NZLR 591		New Zealand	circa 1971	LexisNexis		40
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		21
Miller v Commissioner of Inland Revenue	[1999] 1 NZLR 275		New Zealand	circa 1999	LexisNexis		21
Miller v Commissioner of Inland Revenue	[2002] NZCA 202; [2001] 3 NZLR 316; (2002) 20 NZTC 17,826	Court of Appeal of New Zealand	New Zealand	19 Aug 2002	NZLII		56
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
NZI Bank Ltd v Euro-National Corporation Ltd	[1992] NZCA 312; [1992] 3 NZLR 528	Court of Appeal of New Zealand	New Zealand	12 Jun 1992	NZLII		38
Paintin and Nottingham Ltd v Miller Gale and Winter	[1971] NZLR 164		New Zealand	circa 1971	LexisNexis		35
Peterson v Commissioner of Inland Revenue	[2006] 3 NZLR 433; [2005] UKPC 5		New Zealand	circa 2006	LexisNexis		16
Shiu Wing Ltd v Commissioner of Estate Duty	[2000] 3 HKLRD 76; (2000) 3 HKCFAR 215; [2000] 3 HKC 13		Hong Kong	circa 2000			8
Snook v London and West Riding Investments Ltd	[1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1967	BAILII		529
Tayles v Commissioner of Inland Revenue	[1982] 2 NZLR 726		New Zealand	circa 1982	LexisNexis		10
Trustees of the Simkin Trust v Commissioner of Inland Revenue	[2003] NZCA 43; [2003] 2 NZLR 315; (2003) 21 NZTC 18,117	Court of Appeal of New Zealand	New Zealand	5 Mar 2003	NZLII		3
Walstern Pty Ltd v Commissioner of Taxation	[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		136
Wisheart, Macnab and Kidd v Commissioner of Inland Revenue	[1972] NZLR 319		New Zealand	circa 1972	LexisNexis		11
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		346
Z v Dental Complaints Assessment Committee	[2008] NZSC 55; [2009] 1 NZLR 1; [2009] NZLRSC 1	Supreme Court of New Zealand	New Zealand	25 Jul 2008	NZLII		1373
2 Act 1974	2 Act 1974		United Kingdom	circa 1974			1