Hearings
New Zealand
06 May 1974 [1974] AC 868; [1974] 3 WLR 37; [1974] 2 All ER 819, PC
Holden v Inland Revenue Comr
Additional names
Meneer v Inland Revenue Comr
Subject Matter
REVENUE — New zealand — Revenue — Income tax — Remittance of sterling funds in United Kingdom to New Zealand — Remittance effected by purchase and sale of securities — Official rate of exchange less advantageous — Whether profits or gains derived from sale — Land and Income Tax Act 1954, s 88 (1) (c)
Appellate History
Holden v Inland Revenue Comr [1973] 2 NZLR 523
Decision of the Court of Appeal of New Zealand reversed
Holden v Inland Revenue Comr [1974] AC 868; [1974] 3 WLR 37; [1974] 2 All ER 819, PC