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Douglas v Commissioner of Inland Revenue
Judgment date: 1/09/2005
Court: NZHC
Judge: Courtney J
Citation:
(2005) 22 NZTC 19,407;
(2005) 22 NZTC 19,439;
[2005] BCL 850;
[2005] BCL 853;
[2006] 1 NZLR 513;
BC200561250;
Catchwords: Estoppel; Estoppel; Issue estoppel; Final judicial determination;
Taxation and revenue; Tax avoidance; Company restructuring scheme; Income tax;
Taxation and revenue; Income tax; Assessment; Objections;