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"The deductibility of value added tax on costs incurred to raise share capital: A critical analysis of the ITC 1744 case"    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Chatham Islands Enterprise Trust v Commissioner of Inland Revenue CA171/98	[1999] NZCA 405; [1999] 2 NZLR 388; (1999) 19 NZTC 15,075	Court of Appeal of New Zealand	New Zealand	10 Mar 1999	NZLII		12
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
Pasquarella v National Australia Finance Ltd CA46/87	[1987] NZCA 14; [1987] 1 NZLR 312; (1987) 1 PRNZ 130	Court of Appeal of New Zealand	New Zealand	30 Mar 1987	NZLII		14
2 Itc 1744	2 ITC 1744		Republic of Ireland	circa 1999			1
" direct and immediate link &quot	20 ITC 1744		Republic of Ireland	circa 1999			1
BLP Group Plc v Commissioner of Customs and Excise?	8 ITC 1744		Republic of Ireland	circa 1999			1
17 Itc 1744	17 ITC 1744		Republic of Ireland	circa 1999			1
11 Itc 1744	11 ITC 1744		Republic of Ireland	circa 1999			1
14 Itc 1744	14 ITC 1744		Republic of Ireland	circa 1999			1
Supra			Republic of Ireland	circa 1999			1
"Holding Companies to account: The expense apportionment conundrum"	2004 South African Law Journal 11	South African Law Journal	South Africa	circa 2004	HeinOnline		1
National Educare Forum v Commissioner, South African Revenue Service	2002 3 SA 111		South Africa	circa 2002	LexisNexis		3
Blue Circle Cement Ltd v Commissioner for Inland Revenue (39/84)	[1984] ZASCA 14; 1984 2 SA 764; [1984] 2 All SA 188	Supreme Court of Appeal of South Africa	South Africa	16 Mar 1984	SAFLII		2
Itc 1744	65 SATC 154		South Africa	circa 1984			1
Shell s Annandale Farm (Pty) Ltd v Commissioner for South African Revenue Service	62 SATC 97		South Africa	circa 1984			3
"Capital raising costs - the wrong side of the mirror?"	[2007] Tax Specialist 126	Tax Specialist		circa 2007			1