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Deductability of legal expenses    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Birkdale Service Station Ltd v Commissioner of Inland Revenue	[2000] NZCA 325; [2001] 1 NZLR 293; (2000) 19 NZTC 15,981	Court of Appeal of New Zealand	New Zealand	14 Nov 2000	NZLII		17
Commissioner of Inland Revenue v Wattie	[1998] UKPC 43; [1999] 1 WLR 873; [1998] BTC 438; 72 Tax Cas 639	Privy Council	United Kingdom	29 Oct 1998	BAILII		18
Securities Commission v Kiwi Co-operative Dairies Ltd	[1995] 3 NZLR 26		New Zealand	circa 1995	LexisNexis		33
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1966] AC 224		United Kingdom	circa 1966	LexisNexis / Westlaw		70
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
Burmah Steam Ship Co v Commissioners of Inland Revenue	(1930) 16 Tax Cas 67; [1931] SC 156		United Kingdom - Scotland	circa 1931			29
Glenboig	(1922) 12 Tax Cas 461; [1922] SC 112		United Kingdom - Scotland	circa 1922			2