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Commissioner of Inland Revenue v Fullers Bay of Islands Ltd HC Auckland CIV 2004-404-1731 2

[2004] NZHC 1701; [2005] 2 NZLR 255; (2004) 21 NZTC 18,834

High Court of New Zealand

New Zealand

26th October, 2004

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2013] NZCA 652; (2013) 26 NZTC 21-056	Court of Appeal of New Zealand	New Zealand	17 Dec 2013	NZLII		4
Trustpower Ltd v Commissioner of Inland Revenue	[2013] NZHC 2970; [2014] 2 NZLR 502; (2013) 26 NZTC 21-047	High Court of New Zealand	New Zealand	12 Nov 2013	NZLII		3

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Commissioner of Inland Revenue v Walker	[1963] NZLR 339		New Zealand	circa 1963	LexisNexis		138
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
Bolam v Regent Oil Co Ltd	(1956) 37 Tax Cas 56		United Kingdom	circa 1956			6
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2013] NZCA 652; (2013) 26 NZTC 21-056	Court of Appeal of New Zealand	New Zealand	17 Dec 2013	NZLII		4
Trustpower Ltd v Commissioner of Inland Revenue	[2013] NZHC 2970; [2014] 2 NZLR 502; (2013) 26 NZTC 21-047	High Court of New Zealand	New Zealand	12 Nov 2013	NZLII		3
Taxes v B~tllinger & Co (Ltd')	(1904) 23 NZLR 188		New Zealand	circa 1904	LexisNexis		1

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