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Routier v HMRC     7

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Gallaher Ltd v HM Revenue	[2020] UKUT 354	United Kingdom Upper Tribunal	United Kingdom	11 Dec 2020	BAILII
Trustees Of The P Panayi Accummulation And Maintenance Trusts Nos 1-4 v Revenue & Customs (CAPITAL GAINS TAX - exit tax on trustees relocating elsewhere in EU)	[2019] UKFTT 622	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Oct 2019	BAILII		1
Routier v Revenue and Customs	[2019] UKSC 43	United Kingdom Supreme Court	United Kingdom	16 Oct 2019	BAILII		3
Revenue and Customs v English Holdings (BVI) Ltd (INCOME TAX)	[2017] UKUT 842	United Kingdom Upper Tribunal	United Kingdom	14 Dec 2017	BAILII
EU Lotto Ltd v Secretary of State for Digital, Culture, Media and Sport	[2018] EWHC 3111 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	15 Nov 2018	BAILII		2
Hammonds of Knutsford Plc, R (on the application of) v HM Revenue and Customs	[2018] EWCA Civ 135	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Feb 2018	BAILII
Shiner v HMRC	[2018] EWCA Civ 31; [2018] 1 WLR 2812; [2018] BTC 8	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Jan 2018	BAILII		16

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Test Claimants in the Thin Cap Group Litigation	[2007] ECR I-2107		Europe	circa 2007			46
Cadbury Schweppes and Cadbury Schweppes Overseas	[2006] ECR I-7995; [2007] 1 CMLR 2		Europe	circa 2007			68
Jersey Produce Marketing Organisation	[2005] EUECJ C-293/02; [2006] All ER (EC) 1126; [2006] 1 CMLR 29; [2005] ECR I-9543	Court of Justice of the European Communities	Europe	8 Nov 2005	BAILII		12
Marks & Spencer	[2005] ECR I-10837		Europe	circa 2005			78
Commission v France	[2004] ECR I-2229		Europe	circa 2004			38
Barbier	[2003] EUECJ C-364/01; [2003] ECR I-15013	Court of Justice of the European Communities	Europe	11 Dec 2003	BAILII		18
Skandia and Ramstedt	[2003] EUECJ C-422/01; [2003] ECR I-6817	Court of Justice of the European Communities	Europe	26 Jun 2003	BAILII		21
Vestergaard	[1999] ECR I-7641		Europe	circa 1999			33
Pereira Roque	[1998] ECR I-4607		Europe	circa 1998			5
Gallaher Ltd v HM Revenue	[2020] UKUT 354	United Kingdom Upper Tribunal	United Kingdom	11 Dec 2020	BAILII
Trustees Of The P Panayi Accummulation And Maintenance Trusts Nos 1-4 v Revenue & Customs (CAPITAL GAINS TAX - exit tax on trustees relocating elsewhere in EU)	[2019] UKFTT 622	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Oct 2019	BAILII		1
Routier v Revenue and Customs	[2019] UKSC 43	United Kingdom Supreme Court	United Kingdom	16 Oct 2019	BAILII		3
Revenue and Customs v English Holdings (BVI) Ltd (INCOME TAX)	[2017] UKUT 842	United Kingdom Upper Tribunal	United Kingdom	14 Dec 2017	BAILII
A Taxpayer v HMRC	[2016] UKFTT 0361	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2016	BAILII		1
R (Lumsdon) v Legal Services Board	[2015] UKSC 41; [2016] AC 697; [2015] 3 WLR 121	United Kingdom Supreme Court	United Kingdom	24 Jun 2015	BAILII		131
R (Barclay) v Lord Chancellor (No 2)	[2014] UKSC 54; [2015] AC 276	United Kingdom Supreme Court	United Kingdom	22 Oct 2014	BAILII		9
EU Lotto Ltd v Secretary of State for Digital, Culture, Media and Sport	[2018] EWHC 3111 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	15 Nov 2018	BAILII		2
Hammonds of Knutsford Plc, R (on the application of) v HM Revenue and Customs	[2018] EWCA Civ 135	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Feb 2018	BAILII
Shiner v HMRC	[2018] EWCA Civ 31; [2018] 1 WLR 2812; [2018] BTC 8	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Jan 2018	BAILII		16
Routier v Revenue And Customs	[2014] EWHC 3010	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII		1
[2014] Ewhc 3010	[2014] EWHC 3010	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII		1
R (Hurst) v London Northern District Coroner	[2007] EWCA Civ 1262; [2007] 2 AC 189; [2007] 2 All ER 1025; [2008] 1 BCLC 204; [2007] All ER (D) 470; [2007] 2 WLR 726	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Nov 2007	BAILII		49