Europa Oil (N.Z.) Ltd v Inland Revenue Commissioner

Core Citations

RESUELVE RECURSO

• Europa Oil (N.Z.) Ltd v Inland Revenue Commissioner

REFERS TO

• Mangin v Inland Revenue Commissioner
• Newton v Commissioner of Taxation of Australia
• Commissioners of Inland Revenue v Duke of Westminster

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• Ashton v Inland Revenue Commissioner

CONSIDERS

• Inland Revenue Commissioner v Europa Oil (N.Z.) Ltd

REPORTED OPINION OF in

• [1976] 1 All ER 503
• [1976] 1 WLR 464

CITED in

• Commissioner of Taxation v Pincus
• United Energy Ltd v Federal Commissioner of Taxation
• Nmrsb Ltd v Commissioner of Taxation

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• Email Ltd v Commissioner of Taxation
• Slutzkin v Federal Commissioner of Taxation
• Cridland v Federal Commissioner of Taxation
• Federal Commissioner of Taxation v Gulland;Watson v Federal Commissioner of Taxation;Pincus v Federal Commissioner of Taxation
• AQQ v Comptroller of Income Tax

REFERRED in

• Federal Commissioner of Taxation v Creer
• Otto Australia Pty Ltd v Commissioner of Taxation
• Cliffs International Inc. v Federal Commissioner of Taxation

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• Sbsb v Dgir
• Commissioner of Taxpayer Audit and Assessment v Cigarette Company of Jamaica Ltd

CONSIDERED in

• Eastern Nitrogen Ltd v Commissioner of Taxation
• Federal Commissioner of Taxation v South Australian Battery Makers Pty Ltd
• Austin v The Commonwealth of Australia