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BNZ Finance Ltd v Commissioner of Inland Revenue
Judgment date: 30/10/1997
Court: UKPC
Judge: Lords Browne-Wilkinson, Hoffmann, Hutton, Saville & Gault J
Citation:
(1997) 18 NZTC 13,461;
[1998] 1 NZLR 1;
Catchwords: Taxation and revenue; Income tax; Companies; Liability of new company for tax payable by former company;