. . . . . . . . . . . . "Penny and Hooper ([2011] NZSC 95) was a landmark taxation case in New Zealand that reached the Supreme Court of New Zealand, which was a major victory for the Inland Revenue Department (IRD) on the issue of tax avoidance."@en . "tax avoidance"@en . . . . "3663"^^ . . "[2011] NZSC 95"@en . . "Penny and Hooper case"@en . "Penny and Hooper ([2011] NZSC 95) was a landmark taxation case in New Zealand that reached the Supreme Court of New Zealand, which was a major victory for the Inland Revenue Department (IRD) on the issue of tax avoidance."@en . . "887302772"^^ . . . . . . . . "200"^^ . . . "39337271"^^ . "Penny and Hooper v Commissioner of Inland Revenue"@en . "Ian David Penny and Gary John Hooper v Commissioner of Inland Revenue"@en . "2011-08-24"^^ . "Elias CJ, Blanchard, Tipping, McGrath and William Young JJ"@en . . .