Le Lievre v Muriwhenua Incorporation - Muriwhenua Incorporation (2016) 123 Taitokerau MB 240 (123 TTK 240) [pdf, 303 KB]
...right of exclusive possession has been given. The only intention of the parties that matters is their intention as to substantive rights, not their intention as to legal classification. In Fatac Ltd v Commissioner of Inland Revenue the Court of Appeal quoted with approval the following statement made by Windeyer J in Radaich v Smith: Whether the transaction creates a lease or a licence depends upon intention, only in the sense that it depends upon the nature of the right which...