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Easy Park Ltd v Commissioner of Inland Revenue   flag  3

[2017] NZHC 1893
High Court of New Zealand
New Zealand
10th August, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag
Easy Park Ltd v Commissioner of Inland Revenue [2018] NZCA 296; (2018) 28 NZTC 23-066 Court of Appeal of New Zealand New Zealand 7 Aug 2018 NZLII flag 1
Disputant v v Commissioner of Inland Revenue [2018] NZTRA 3 New Zealand Taxation Review Authority New Zealand 29 Mar 2018 NZLII flag 2

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 154
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 flag 57
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 flag 136
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 flag 17
Wattie [1999] 1 NZLR 529 New Zealand circa 1999 LexisNexis flag 13
Tasman Forestry Ltd v Commissioner of Inland Revenue [1999] 3 NZLR 129 New Zealand circa 1999 LexisNexis flag 2
Wattie v Commissioner of Inland Revenue (1997) 18 NZTC 13,297 New Zealand circa 1997 CCH New Zealand flag 14
AA Finance Ltd v Commissioner of Inland Revenue CA204/93 [1994] NZCA 258; (1994) 16 NZTC 11,383; (1994) 19 TRNZ 133 Court of Appeal of New Zealand New Zealand 19 Oct 1994 NZLII flag 10
Commissioner of Inland Revenue v McKenzies (NZ) Ltd [1988] 2 NZLR 736; (1988) 10 NZTC 5,233; 12 TRNZ 157 New Zealand circa 1988 LexisNexis flag 23
Tucker v Granada Motorway Services Ltd [1977] 3 All ER 865 United Kingdom circa 1977 LexisNexis flag 5
Monart Corporation v Minister of National Revenue [1967] CTC 263 Canada circa 1967 flag 2
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia [1966] AC 224 United Kingdom circa 1966 LexisNexis / Westlaw flag 70
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 flag 81
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
Greyhound Racing Association (Liverpool) Ltd v Cooper (Inspector of Taxes) &#xA0 [1936] 2 All ER 742 United Kingdom circa 1936 LexisNexis flag 3
Van den Berghs Ltd v Clark [1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390 House of Lords United Kingdom 8 Apr 1935 BAILII flag 85
Anglo-Persian Oil Co Ltd v Dale [1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253 United Kingdom circa 1932 LexisNexis / Westlaw flag 46
Mallett (HM Inspector of Taxes) v The Staveley Coal and Iron Co Ltd [1928] 2 KB 405; (1928) 13 Tax Cas 772 United Kingdom circa 1928 LexisNexis / Westlaw flag 20
Cowcher v Mills & Co (1927) 13 Tax Cas 216 United Kingdom circa 1927 flag 4
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
2 NZLR 289 2 NZLR 289 New Zealand circa 1928 LexisNexis flag 81

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