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ID Tours New Zealand Ltd v Commissioner of Inland Revenue   flag  1

[2015] NZHC 483; (2015) 27 NZTC 22-001
High Court of New Zealand
New Zealand
16th March, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Staithes Drive Development Ltd v Commissioner of Inland Revenue [2015] NZHC 2593; (2015) 27 NZTC 22-028 High Court of New Zealand New Zealand 21 Oct 2015 NZLII flag 2

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Disputant Tourism Services Provider v Commissioner of Inland Revenue [2014] NZTRA 13 New Zealand Taxation Review Authority New Zealand 26 Aug 2014 NZLII flag 1
Secret Hotels2 Ltd v Revenue and Customs Commissioners [2014] UKSC 16; [2014] 2 All ER 685 United Kingdom Supreme Court United Kingdom 5 Mar 2014 BAILII flag 65
(formerly Loyalty Management UK Ltd) [2013] UKSC 42; [2013] 4 All ER 94 United Kingdom Supreme Court United Kingdom 20 Jun 2013 BAILII flag 4
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 flag 15
Austin, Nichols & Co Inc v Stichting Lodestar [2007] NZSC 103; [2008] 2 NZLR 141; (2007) 18 PRNZ 768; (2007) 74 IPR 452; (2008) 8 NZBLC 102,172 Supreme Court of New Zealand New Zealand 11 Dec 2007 NZLII flag 1783
Rae v International Insurance Brokers (Nelson Marlborough) Ltd [1997] NZCA 671; [1998] 3 NZLR 190 Court of Appeal of New Zealand New Zealand 11 Aug 1997 NZLII flag 289
C of IR v New Zealand Refining Co Ltd [1997] NZCA 332; (1997) 18 NZTC 13,187 Court of Appeal of New Zealand New Zealand 16 Apr 1997 NZLII flag 22
Rangatira Ltd v Commissioner of Inland Revenue [1997] 1 NZLR 129; [1996] UKPC 54 New Zealand circa 1997 LexisNexis flag 31
Wilson & Horton Ltd v Commissioner of Inland Revenue [1996] 1 NZLR 26 New Zealand circa 1996 LexisNexis flag 11
Commissioner of Inland Revenue v Databank Systems Ltd [1990] UKPC 37; [1990] 3 NZLR 385; (1990) 12 NZTC 7,227; (1990) 14 TRNZ 905 Privy Council New Zealand 23 Jul 1990 BAILII flag 21
Marac Life Assurance Ltd v Commissioner of Inland Revenue [1986] 1 NZLR 694; 4 ANZ Insurance Cases 74,385 New Zealand circa 1986 LexisNexis flag 85

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