Hatrick v Commissioner of Inland Revenue

JurisdictionNew Zealand
Year1963
Date1963
CourtCourt of Appeal
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16 cases
  • Wight v Commissioners of Inland Revenue
    • United Kingdom
    • Lands Tribunal
    • Invalid date
  • Morgenstern v Jeffreys
    • New Zealand
    • Court of Appeal
    • 11 September 2014
    ...Standard, AES-2: Independent Business Valuation Engagements (as amended June 2003). 50 Hatrick v Commissioner of Inland Revenue [1963] NZLR 641 (CA) at 658 and 661; Holt v Holt [1987] 1 NZLR 85 (CA) at 96; Clark v Clark [1987] 2 NZLR 385 (CA) at 388; Z v Z [1989] 3 NZLR 413 (CA) at 415; Soj......
  • NK v NL
    • Singapore
    • Court of Appeal (Singapore)
    • 1 September 2010
    ...or a court-ordered buyout in an oppression action. Mr Sreenivasan also referred to the cases of Hatrick v Commissioner of Inland Revenue [1963] NZLR 641 and Mallet v Mallet (1984) 156 CLR 605, on the basis of which he submitted as follows: where shares are not traded on the open market, the......
  • Peregrine Estate Ltd v Hay and Kim Edward Hollows as Trustees of the Greg Hay Family Trust
    • New Zealand
    • Court of Appeal
    • 1 November 2017
    ...Zealand Insurance Co Ltd v Commissioner of Inland Revenue [1956] NZLR 501 (SC). 20 At 503. 21 Hatrick v Commissioner of Inland Revenue [1963] NZLR 641 22 At 654. 23 At 660. 24 At 653–654. 25 Fong v Wong [2010] NZSC 152, (2010) 20 PRNZ 250 at [6]. 26 Thexton v Thexton [2002] 1 NZLR 780 (CA) ......
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