An assignment of a share of interests in a partnership was held by the High Court of New Zealand to be an assignment of a mere expectancy and an arrangement that is invalid for tax avoidance purposes. This paper compares Hadlee v The Commissioner of Inland Revenue and the Australian High Court decision of FCT v Everett.
"The 'Everett-Assignment' Reconsidered : Hadlee v Commissioner of Inland Revenue,"
Revenue Law Journal: Vol. 1
, Article 9.
Available at: http://epublications.bond.edu.au/rlj/vol1/iss1/9