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Commissioner of Inland Revenue v Fraser CA259/95     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		21

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Constitution, Taxation and "Avoiding Prolixity and Tautology""	[2021] VUWLawRw 37	Keith, Kenneth J	New Zealand	circa 2021	NZLII
"Collecting Taxes"	[2002] VUWLawRw 32	Harley, Geoff	New Zealand	circa 2002	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Henwood v Commissioner of Inland Revenue CA300/93	[1995] NZCA 311; (1995) 19 TRNZ 869; (1995) 17 NZTC 12,271	Court of Appeal of New Zealand	New Zealand	13 Jul 1995	NZLII		6
Shilton v Wilmshurst	[1991] 1 AC 684; 64 Tax Cas 15		United Kingdom	circa 1991	LexisNexis / Westlaw		35
Marac Life Assurance Ltd v Commissioner of Inland Revenue	[1986] 1 NZLR 694; 4 ANZ Insurance Cases 74,385		New Zealand	circa 1986	LexisNexis		84
Reid v Commissioner of Inland Revenue	[1986] 1 NZLR 129; (1985) 7 NZTC 5,176		New Zealand	circa 1986	LexisNexis		15
Nowegijick v R	[1983] 1 SCR 29; (1983) 144 DLR (3d) 193; 83 DTC 5041; [1983] CTC 20	Supreme Court of Canada	Canada	25 Jan 1983	Supreme Court of Canada		60
Vaughan-Neil v Inland Revenue Commissioners	[1979] 1 WLR 1283; 54 Tax Cas 223		United Kingdom	circa 1979	LexisNexis / Westlaw		6
Pritchard v Arundale	[1972] Ch 229	Court of Chancery	United Kingdom	circa 1972	LexisNexis / Westlaw		7
Tax,es) v Boustead	[1964] 1 WLR 1357		United Kingdom	circa 1964	LexisNexis / Westlaw		1
Higgs v Olivier	[1952] 1 Ch 311; 33 Tax Cas 136	Court of Chancery	United Kingdom	circa 1952	LexisNexis / Westlaw		16
Beak (Inspector of Taxes) v Robson	[1942] AC 352		United Kingdom	circa 1942	LexisNexis / Westlaw		1