Accent Management Ltd v Commissioner of Inland Revenue 43

[2004] NZHC 1011; (2005) 22 NZTC 19,027

High Court of New Zealand

New Zealand

20th December, 2004

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Muir v Taxation Review Authority	[2017] NZHC 2932	High Court of New Zealand	New Zealand	29 Nov 2017	NZLII	3
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
Queenstown Airport Corporation Ltd v Commissioner of Inland Revenue	[2016] NZHC 1299; (2016) 27 NZTC 22-054	High Court of New Zealand	New Zealand	15 Jun 2016	NZLII	1
Disputant A v Commissioner of Inland Revenue	[2016] NZTRA 1	New Zealand Taxation Review Authority	New Zealand	29 Jan 2016	NZLII
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
Ben Nevis Forestry Ventures Ltd v Attorney-General	[2015] NZHC 121	High Court of New Zealand	New Zealand	10 Feb 2015	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 Judicial Conduct Commissioner	[2014] NZCA 471	Court of Appeal of New Zealand	New Zealand	26 Sep 2014	NZLII
ASB Bank Ltd v Commissioner of Inland Revenue	[2014] NZHC 2184; (2014) 26 NZTC 21-098; (2014) 22 PRNZ 359	High Court of New Zealand	New Zealand	10 Sep 2014	NZLII	9
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 Accent Management Ltd	[2014] NZHC 1878	High Court of New Zealand	New Zealand	11 Aug 2014	NZLII	1
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
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
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
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
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
Accent Management Ltd v Commissioner of Inland Revenue	[2014] NZHC 758	High Court of New Zealand	New Zealand	14 Apr 2014	NZLII	2
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
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] NZHC 3411	High Court of New Zealand	New Zealand	17 Dec 2013	NZLII	2
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
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
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] NZCA 493	Court of Appeal of New Zealand	New Zealand	18 Oct 2013	NZLII
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
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
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
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
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 Accent Management Ltd	[2012] NZHC 1430; (2012) 25 NZTC 20-130	High Court of New Zealand	New Zealand	22 Jun 2012	NZLII	3
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
D v Commissioner of Inland Revenue	[2010] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	16 Jun 2010	NZLII
Accent Management Ltd v Commissioner of Inland Revenue	[2010] NZHC 305; (2010) 24 NZTC 24,126	High Court of New Zealand	New Zealand	12 Mar 2010	NZLII	14
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
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue	[2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289	Supreme Court of New Zealand	New Zealand	19 Dec 2008	NZLII	154
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII	153
Muir v Commissioner of Inland Revenue	[2007] NZCA 334; [2007] 3 NZLR 495; (2007) 18 PRNZ 630; (2007) 23 NZTC 21,543	Court of Appeal of New Zealand	New Zealand	19 Sep 2007	NZLII	176
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
Muir v Commissioner of Inland Revenue	[2007] NZCA 334; [2007] 3 NZLR 495; (2007) 18 PRNZ 630; (2007) 23 NZTC 21,543	Court of Appeal of New Zealand	New Zealand	19 Sep 2007	NZLII	176
Case X9 v Commissioner of Inland Revenue	[2005] NZTRA 9; (2005) 22 NZTC 12,123	New Zealand Taxation Review Authority	New Zealand	19 Jul 2005	NZLII
Boys v Calderwood HC Auckland CIV 2004 404 290	[2005] NZHC 1834	High Court of New Zealand	New Zealand	14 Jun 2005	NZLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Ltd Liability and Beyond: What Else Will New Zealand's Proposed Ltd Partnership Limit"	(2007) 13 Canterbury Law Review 59	Borrie, Kristen	New Zealand	circa 2007	NZLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
B v Commissioner of Inland Revenue HC Auckland CIV-2003-404-2962	[2003] NZHC 1091; [2004] 2 NZLR 86; (2004) 21 NZTC 18,404	High Court of New Zealand	New Zealand	18 Nov 2003	NZLII	3
Erris Promotions Ltd v Commissioner of Inland Revenue	[2003] NZHC 1350; [2004] 1 NZLR 811; (2003) 21 NZTC 18,330	High Court of New Zealand	New Zealand	14 Nov 2003	NZLII	11
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
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw	107
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
CIR v A Taxpayer	(2003) 21 NZTC 18,001		New Zealand	circa 2002	CCH New Zealand	7
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
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	87
O'Neil v Cir	(2001) 20 NZTC 17,051		New Zealand	circa 2001	CCH New Zealand	15
Commissioner of Inland Revenue v Dandelion Investments Ltd	(2001) 20 NZTC 17,293		New Zealand	circa 2001	CCH New Zealand	8
A Taxpayer v Commissioner of Inland Revenue	[1997] NZCA 135; (1997) 18 NZTC 13,350	Court of Appeal of New Zealand	New Zealand	28 Aug 1997	NZLII	12
Finnigan v Commissioner of Inland Revenue CA30/94	[1995] NZCA 319; (1995) 19 TRNZ 589; (1995) 17 NZTC 12,170	Court of Appeal of New Zealand	New Zealand	26 Apr 1995	NZLII	3
Commissioner of Inland Revenue v Mitsubishi Motors New Zealand Ltd	[1995] 3 NZLR 513		New Zealand	circa 1995	LexisNexis	10
Commissioner of Inland Revenue v Alcan New Zealand Ltd	[1994] NZCA 213; [1994] 3 NZLR 439; (1994) 18 TRNZ 715	Court of Appeal of New Zealand	New Zealand	31 May 1994	NZLII	56
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	58
ASB Bank v Hogg	[1993] NZCA 343; [1993] 3 NZLR 156	Court of Appeal of New Zealand	New Zealand	16 Mar 1993	NZLII	48
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
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617		United Kingdom	circa 1992	LexisNexis / Westlaw	73
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
Public Trustee v Flower HC Christchurch CP673/89	[1990] NZHC 555; (1990) 15 TRNZ 97; (1991) 13 NZTC 8,042	High Court of New Zealand	New Zealand	12 Jun 1990	NZLII	2
Motorcycle Specialists Ltd v Attorney-General HC Wellington CP91/88	[1988] NZHC 1807; 5 ANZ Insurance Cases 75,611; (1988) 2 NZBLC 103,358	High Court of New Zealand	New Zealand	30 Sep 1988	NZLII	1
Challenge Corporation v CIR	[1986] 2 NZLR 513		New Zealand	circa 1986	LexisNexis	55
Marac Life Assurance Ltd v Commissioner of Inland Revenue	[1986] 1 NZLR 694; 4 ANZ Insurance Cases 74,385		New Zealand	circa 1986	LexisNexis	85
A M Bisley Ltd v Commissioner of Inland Revenue HC Auckland A211/84	[1985] NZHC 482; (1985) 8 TRNZ 513; (1985) 7 NZTC 5,082	High Court of New Zealand	New Zealand	24 May 1985	NZLII	10
Street v Mountford	[1985] 1 AC 814		United Kingdom	circa 1985	LexisNexis / Westlaw	1
Grieve v CIR	[1985] 1 NZLR 101		New Zealand	circa 1985	LexisNexis	2
Calkin v Commisioner of Inland Revenue CA69/83	[1984] NZCA 18; [1984] 1 NZLR 440; (1984) 7 TRNZ 100; (1984) 6 NZTC 61,781	Court of Appeal of New Zealand	New Zealand	10 May 1984	NZLII	36
Grieve v CIR	[1984] 1 NZLR 101		New Zealand	circa 1984	LexisNexis	44
Mills v Dowdall	[1983] NZLR 154; (1983) 2 NZFLR 210		New Zealand	circa 1983	LexisNexis	57
Tayles v Commissioner of Inland Revenue	[1982] 2 NZLR 726		New Zealand	circa 1982	LexisNexis	10
Lowe v Commissioner of Inland Revenue	[1981] 1 NZLR 326		New Zealand	circa 1981	LexisNexis	42
Marac Finance Ltd v Virtue	[1981] 1 NZLR 586		New Zealand	circa 1981	LexisNexis	60
Medical Defence Union Ltd v Department of Trade	[1980] Ch 82	Court of Chancery	United Kingdom	circa 1980	LexisNexis / Westlaw	35
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	94
Re Securitibank Ltd (No 2)	[1978] 2 NZLR 136		New Zealand	circa 1978	LexisNexis	80
[1976] 1 NZLR 546	[1976] 1 NZLR 546		New Zealand	circa 1976	LexisNexis	27
Ashton v CIR	[1975] 2 NZLR 717		New Zealand	circa 1975	LexisNexis	24
King v Commissioner of Inland Revenue	[1974] 2 NZLR 190; (1973) 1 NZTC 61,107		New Zealand	circa 1974	LexisNexis	14
Hamilton City v Electricity Distribution Commission	[1972] NZLR 605		New Zealand	circa 1972	LexisNexis	7
Hounslow London Borough Council v Twickenham Garden Developments Ltd	[1971] LR Ch 233; [1970] 3 All ER 326; [1970] 3 WLR 538	Court of Chancery	United Kingdom	circa 1971	LexisNexis / Westlaw	82
Picea Holdings Ltd v London Rent Assessment Panel	[1971] 2 QB 216		United Kingdom	circa 1971	LexisNexis / Westlaw	6
Paintin and Nottingham Ltd v Miller Gale and Winter	[1971] NZLR 164		New Zealand	circa 1971	LexisNexis	35
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
Regent Oil Co Ltd v Strick (Inspector of Taxes)	[1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174		United Kingdom	circa 1966	LexisNexis / Westlaw	81
Atkinson v Brown	[1963] NZLR 755		New Zealand	circa 1963	LexisNexis	7
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
Winter Garden Theatre (London) Ltd v Millennium Productions Ltd	[1948] AC 173; [1947] 2 All ER 331		United Kingdom	circa 1948	LexisNexis / Westlaw	92
Winter Garden Theatre (London) Ltd v Millennium Productions Ltd	[1946] 1 All ER 678		United Kingdom	circa 1946	LexisNexis	10
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw	251
Gregory v Helvering	293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266	United States Supreme Court	United States	7 Jan 1935	WorldLII	439
Prudential Insurance Co v Inland Revenue Commissioners	[1904] UKLawRpKQB 138; [1904] 2 KB 658		United Kingdom	5 Jul 1904	CommonLII	64
Grindley v Barker	[1798] EngR 107; (1798) 1 Bos & P 229; 126 ER 875	Court of Common Pleas	United Kingdom	circa 1798	CommonLII	21

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