New Zealand Stock Exchange v Commissioner of Inland Revenue

Core Citations

CONSIDERS

• Bill of Rights Act 1688
• Customs and Inland Revenue Act 1893 - Articles : S-7

DISTINGUISHES

• Commissioner of Inland Revenue v West-Walker

REFERS TO

• Bank of Toronto v Lambe; Merchants' Bank of Canada v Lambe ; Canadian Bank of Commerce v Lambe; North British Mercantile Insurance Company v Lambe
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation

APPLIES

• Clinch v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1991] BTC 347
• [1991] 4 All ER 443
• [1990] 3 NZLR 333

[See more]

• [1991] STC 511
• [1991] 3 WLR 221
• [1991] 2 AC 464

CONSIDERED in

• Tauber … Ors v The Commissioner of Inland Revenue Coa CA
• Chatfield & Company Ltd v the Commissioner of Inland Revenue
• The Honourable Attorney-general et Al v Goodwin et Al

COMMENTED in

• 1. The Honourable Attorney-General 2. The Honourable Minister of Finance Appellants v 1. E. Ann Henry Goodwin 2. Lockhart and Defreitas 3. Maxwell Francis 4. Alvin Edwards Respondents [ECSC]

This document cites

• Canadian Pacific Railway Co. v. Zambri, [1962] SCR 609
• Bullivant and Others v Attorney-General for Victoria (on Behalf of HM)
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Bank of Toronto v Lambe; Merchants' Bank of Canada v Lambe ; Canadian Bank of Commerce v Lambe; North British Mercantile Insurance Company v Lambe
• Clinch v Commissioners of Inland Revenue