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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
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
"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
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
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
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