Challenge Corporation Ltd v Commissioner of Inland Revenue: PC 1987

(New Zealand)

Citations:

[1987] AC 155

Jurisdiction:

England and Wales

Cited by:

Cited – O’Neil, O’Neil, McDougall, and McDougall v Commissioner of Inland Revenue PC 10-Apr-2001
PC (New Zealand) An accountant arranged a scheme which purported to return the applicants’ entire income without deduction of tax as a return of capital. The revenue sought to treat it as tax avoidance.
Lists of cited by and citing cases may be incomplete.

Income Tax, Commonwealth

Updated: 11 September 2022; Ref: scu.192036