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O'Neil v Commissioner of Inland Revenue (CIR)
Judgment date: 10/04/2001
Court: UKPC
Judge: Lords Nicholls, Steyn, Hoffmann, Millett and Dame Sian Elias
Citation:
(2001) 20 NZTC 17,051;
[2001] 1 WLR 1212;
[2001] 3 NZLR 316;
[2001] All ER (D) 155 (Apr);
[2001] BCL 441;
[2001] STC 742;
[2001] UKPC 17;
BC200169463;
Catchwords: Taxation and revenue; Income tax; Tax avoidance; Shareholders in trading companies;