Marx v Inland Revenue Commissioner; Carlson v Inland Revenue Commissioner
| Jurisdiction | New Zealand |
| Date | 1970 |
| Year | 1970 |
| Court | Court of Appeal |
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19 cases
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Mangin v Inland Revenue Commissioner
...v. Inland Revenue Commissioner [1967] N.Z.L.R. 161 and Marx v. Inland Revenue Commissioner; Carlson v. Inland Revenue Commissioner [1970] N.Z.L.R. 182 approved. 1 Land and Income Tax Act 1954, s. 108: "Every contract, agreement, or arrangement made or entered into, whether before or after t......
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Carver v Duncan
...legitimate tax avoidance devices. As Turner 3. says in his (albeit dissenting) judgment in Marx v. Inland Revenue Commissioner [1970] N.Z.L.R. 182 [1970] N.Z.L.R. 182, 208, moral precepts are not applicable to the interpretation of revenue statutes." B. "Secondly, ' … one has to look merely......
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Rank Xerox Ltd v Lane
...legitimate tax avoidance devices. As Turner J. says in his (albeit dissenting) judgment in Marx v. Inland Revenue Commissioner [1970] N.Z.L.R. 182, 208, moral precepts are not applicable to the interpretation of revenue statutes. Secondly, "…one has to look merely at what is clearly said. T......
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Rank Xerox Ltd v Lane (HM Inspector of Taxes)
...legitimate tax avoidance devices. As Turner J. says in his (albeit dissenting) judgment in Marx v. Inland Revenue Commissioner [1970] N.Z.L.R. 182, 208, moral precepts are not applicable to the interpretation of revenue statutes. Secondly, "…one has to look merely at what is clearly said. T......
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