Lloyds Bank Export Finance Ltd v Commissioner of Inland Revenue (New Zealand)

Core Citations

RESUELVE RECURSO

• Lloyds Bank Export Finance Ltd v Commissioner of Inland Revenue (New Zealand)

REVERSES

• Lloyds Bank Export Finance Ltd v Commissioner of Inland Revenue (New Zealand)

REFERS TO

• Batagol v Federal Commissioner of Taxation
• IR Commissioner v V H Farnsworth Ltd

REPORTED OPINION OF in

• [1991] BTC 255
• [1991] 4 All ER 303
• [1991] STC 474

[See more]

• [1991] 3 WLR 153
• [1991] 2 AC 427

CITED in

• BNZ Finance Ltd v Holland, Commissioner of Inland Revenue (New Zealand) and Another

FOLLOWED in

• Commissioner of Taxation v Ryan

This document cites

• Batagol v Federal Commissioner of Taxation