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Simpson v Commissioner of Inland Revenue   flag  8

[2012] NZCA 126; [2012] 2 NZLR 131; (2012) 25 NZTC 20-119
Court of Appeal of New Zealand
New Zealand
30th March, 2012

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Body Corporate 81012 v Memelink [2022] NZHC 3307 High Court of New Zealand New Zealand 8 Dec 2022 NZLII flag 11
Cooper v Debut Homes Ltd (in liq) [2019] NZCA 39; [2019] 3 NZLR 57 Court of Appeal of New Zealand New Zealand 8 Mar 2019 NZLII flag 7
Gibson v Official Assignee [2019] NZHC 532; (2019) 29 NZTC 24-005 High Court of New Zealand New Zealand 21 Mar 2019 NZLII flag 8
Gower v FTG Securities Ltd [2019] NZHC 1610 High Court of New Zealand New Zealand 10 Jul 2019 NZLII flag 2
Grant v Montgomerie [2022] NZCA 483 Court of Appeal of New Zealand New Zealand 17 Oct 2022 NZLII flag
Kai Iwi Tavern Ltd v The New Zealand Guardian Trust Co Ltd [2013] NZHC 821 High Court of New Zealand New Zealand 18 Apr 2013 NZLII flag 1
Simpson v Commissioner of Inland Revenue [2012] NZSC 62 Supreme Court of New Zealand New Zealand 25 Jul 2012 NZLII flag 1
Stiassny v Commissioner of Inland Revenue [2012] NZSCTrans 12 New Zealand 27 Sep 2012 NZLII flag

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
AMP General Insurance Ltd v MacAlister Todd Phillips Bodkins [2006] NZSC 105; [2007] 1 NZLR 485; (2007) 23 NZTC 21,086; (2007) 14 ANZ Insurance Cases 61-716 Supreme Court of New Zealand New Zealand 8 Dec 2006 NZLII flag 10
Commissioner of Inland Revenue v Edgewater Motel Ltd [2002] NZCA 293; [2003] 1 NZLR 425; (2002) 20 NZTC 17,984 Court of Appeal of New Zealand New Zealand 18 Nov 2002 NZLII flag 6
Commissioner of Inland Revenue v Stiassny [2012] NZCA 93; [2013] 1 NZLR 140; (2012) 10 NZBLC 99-704; (2012) 25 NZTC 20-113; (2012) 11 NZCLC 98-002 Court of Appeal of New Zealand New Zealand 15 Mar 2012 NZLII flag 20
Deputy Commissioner of Taxation v PM Developments Pty Ltd [2008] FCA 1886 Federal Court of Australia Australia - Commonwealth circa 2008 AustLII flag 5
Edgewater Motel Ltd v Commissioner of Inland Revenue (2002) 20 NZTC 17,713 New Zealand circa 2002 CCH New Zealand flag 2
Edgewater Motel Ltd v Commissioner of Inland Revenue [2004] UKPC 44; [2005] 3 NZLR 289; (2004) 21 NZTC 18,664 Privy Council New Zealand 26 Jul 2004 BAILII flag 14
Glenharrow Holdings Ltd v CIR [2008] NZSC 116; [2009] 2 NZLR 359; (2009) 24 NZTC 23,236 Supreme Court of New Zealand New Zealand 19 Dec 2008 NZLII flag 32
Re Deputy Commissioner of Taxation v Best and Less (Wollongong) Pty Ltd (Receiver and Manager Appointed); Brian Silvia and Mogul Stud Pty Ltd [1992] FCA 140; (1992) 7 ACSR 245; (1991) 10 ACLC 520; (1991) 7 ASCR 245 Federal Court of Australia Australia - Commonwealth 3 Apr 1992 AustLII flag 22
Rob Mitchell Builder Ltd (in liquidation) v National Bank of New Zealand Ltd [2003] NZCA 276; (2004) 5 NZCPR 377; (2004) 21 NZTC 18,397 Court of Appeal of New Zealand New Zealand 26 Nov 2003 NZLII flag 7
Sargent v Customs & Excise Commissioners [1995] 1 WLR 821 United Kingdom circa 1995 LexisNexis / Westlaw flag 3
Sargent v Customs and Excise Commissioners [1994] 1 WLR 235 United Kingdom circa 1994 LexisNexis / Westlaw flag 3
Simpson v Commissioner of Inland Revenue HC Wellington CIV-2010-485-1860 [2011] NZHC 490; [2011] 3 NZLR 533; (2011) 25 NZTC 20-047 High Court of New Zealand New Zealand 17 May 2011 NZLII flag 2
Stiassny and Graham v Commissioner of Inland Revenue (2011) 25 NZTC 20-003 New Zealand circa 2011 CCH New Zealand flag 2

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