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Challenge Corporation Ltd v Commissioner of Inland Revenue (CIR)
Judgment date: 20/10/1986
Court: UKPC
Judge: Lords Keith, Brightman, Templeman, Oliver and Goff
Citation:
(1986) 10 TRNZ 161;
(1986) 8 NZTC 5,219;
[1986] 2 NZLR 513;
Catchwords: Taxation and revenue; Tax avoidance; Group of companies; Deductible tax loss of company;