Hadlee & Sydney Bridge Nominees Ltd v Commissioner of Inland Revenue (NZ)

Judgment date: 1/03/1993
Court: UKPC
Judge: Lords Keith, Templeman, Jauncey, Browne-Wilkinson & Mustill
Citation: (1993) 15 NZTC 10,106; (1993) 17 TRNZ 577; (1993) 25 ATR 206; (1993) 93 ATC 4099; [1993] 2 NZLR 385; [1993] 2 WLR 696; [1993] AC 524;
Catchwords: Taxation and revenue;  Assessment of income;  Assignment of share;  Whether assignment effective to escape personal liability;  

Taxation and revenue;  Assessment of income;  Assignment of share of partnership by taxpayer;  Whether assignable where income produced by personal services;  

Partnerships and joint ventures;  Partnerships;  Assignment of share of partnership;  Whether enables partner to avoid tax;