New Zealand Forest Products Finance NV v Commissioner of Inland Revenue

JurisdictionNew Zealand
CourtUnspecified Court (New Zealand)
Date1995
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7 cases
  • Wood and another v Holden (Inspector of Taxes)
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 26 January 2006
    ...Each Ways Ltd [1995] 1 WLR 560, Esquire Nominees Ltd v Commissioner of Taxation (1971) 129 CLR 177, New Zealand Forest Products Finance NV v Comr of Inland Revenue [1995] 2 NZLR 357 and Untelrab Ltd v McGregor (Inspector of Taxes) [1996] STC (SCD) 1. He accepted, of course, that each of tho......
  • The Commissioners for HM Revenue and Customs v Development Securities Plc
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 15 December 2020
    ...Esquire Nominees Ltd v Comr of Taxation (1971) 129 CLR 177, Re Little Olympian Each Ways Ltd [1995] 1 WLR 560, New Zealand Forest Products Finance NV v Comr of Inland Revenue [1995] 2 NZLR 357 and Untelrab Ltd v McGregor (Inspector of Taxes) [1996] STC (SCD) 1) is that, “whereas in Unit ......
  • HM Revenue and Customs v Smallwood and Another
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 8 July 2010
    ...1 WLR 560, Esquire Nominees Ltd v Comr of Taxation (1971) 129 CLR 177, New Zealand Forest Products Finance NV v Comr of Inland Revenue [1995] 2 NZLR 357 and Untelrab Ltd v McGregor ( Inspector of Taxes) [1996] STC (SCD) 1. He accepted, of course, that each of those cases was decided on its ......
  • Bywater Investments Ltd &Ors(Appellants) v Commissioner of Taxation
    • Australia
    • High Court
    • 16 November 2016
    ...560; [1994] 4 All ER 561; Esquire Nominees (1973) 129 CLR 177; New Zealand Forest Products Finance NV v Commissioner of Inland Revenue [1995] 2 NZLR 357; Untelrab Ltd v McGregor [1996] STC (SCD) 133Wood v Holden [2005] EWHC 547 (Ch) at [27]. 134 Wood v Holden [2005] EWHC 547 (Ch) at [25].......
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