New Zealand Stock Exchange v Commissioner of Inland Revenue

JurisdictionUK Non-devolved
Judgment Date01 July 1991
Date01 July 1991
CourtPrivy Council
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9 cases
  • 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]
    • Antigua and Barbuda
    • Court of Appeal (Antigua and Barbuda)
    • 25 October 1999
    ...this section may interfere with the right against self incrimination. 49 New Zealand Stock Exchange v Inland Revenue Commissioner [1991] 4 All E.R. 443 at page 448 is authority to seek information on the lines of section 9(1) in the particular circumstances of that tax case; but the provis......
  • Woodgate Limited v the Commissioner of Inland Revenue
    • New Zealand
    • High Court
    • 12 May 2023
    ...New Zealand: A Practical Guide (CCH New Zealand, Auckland, 2012) at [304]. Commissioner of Inland Revenue v New Zealand Stock Exchange [1990] 3 NZLR 333, 12 NZTC 7,259 (CA); and New Zealand Stock Exchange v Commissioner of Inland Revenue [1992] 3 NZLR 1, (1991) 13 NZTC 8,147 (PC). Commissio......
  • The Honourable Attorney-general et Al v Goodwin et Al
    • Antigua and Barbuda
    • Court of Appeal (Antigua and Barbuda)
    • 25 October 1999
    ...this I, section may interfere with the right against self incrimination. 50 New Zealand Stock Exchange v. Inland Revenue Commissioner [1991] 4 All E.R. 443 at page 448 is authority to seek information on the lines of section 9(1) in the particular circumstances of that tax case; but the pr......
  • Chatfield & Company Ltd v the Commissioner of Inland Revenue
    • New Zealand
    • High Court
    • 22 December 2017
    ...Chatfield & Co Ltd v Commissioner of Inland Revenue [2017] NZSC 118. 9 New Zealand Stock Exchange v Commissioner of Inland Revenue [1990] 3 NZLR 333 (CA) at 336–337; approved by Privy Council in New Zealand Stock Exchange v Commissioner of Inland Revenue [1992] 3 NZLR 1 (PC) at 3 – 10 Smorg......
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1 books & journal articles
  • International
    • Barbados
    • Caribbean Law Review No. 1-2, December 1991
    • 1 December 1991
    ...possible taxpayers from stockbroker. Th Pr vy C u c New Zealand Stock Exchange and another v. Commissioner of Inland Revenue [1991] 3 W.L.R. 221 h d h h C mm r f I d R v u c u d r qu r ckbr k r d b k r upp y h m w h f rm r c f u d f d p xp y r d w r r c d cqu r f rm w h r rd p c f d xp y r ......

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