LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

Fisher v Revenue & Customs Commissioners   flag  3

[2021] EWCA Civ 1438; [2022] 1 WLR 651
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
6th October, 2021

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Hoey v HMRC [2022] EWCA Civ 656; [2022] 1 WLR 4113 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 May 2022 BAILII flag 10
CAERDAV Ltd (FORMERLY CARDIFF AVIATION Ltd) v Revenue & Customs (CUSTOMS DUTY AND VAT-importation of aircraft-whether within EU customs special procedure when entered UK-impact of expired end use authorisation) [2022] UKFTT 105 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Mar 2022 BAILII flag
Commissioners for His Majesty's Revenue and Customs v Fisher [2023] UKSC 44 United Kingdom Supreme Court United Kingdom 21 Nov 2023 BAILII flag

Legislation Cited

Legislation Name Provision
1970 Act (Cth)
Finance Act 1936 s18
Finance Act 1938 s2, s9, s28
Finance Act 1981
Finance Act 1997 s73, s81

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Wielockx [1995] EUECJ C-80/94; [1995] ECR I-2493 Court of Justice of the European Communities Europe 11 Aug 1995 BAILII flag 48
Hoey v HMRC [2022] EWCA Civ 656; [2022] 1 WLR 4113 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 May 2022 BAILII flag 10
Sanderson v Revenue and Customs Comrs [2016] EWCA Civ 19; [2016] 4 WLR 67 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Jan 2016 BAILII flag 20
CAERDAV Ltd (FORMERLY CARDIFF AVIATION Ltd) v Revenue & Customs (CUSTOMS DUTY AND VAT-importation of aircraft-whether within EU customs special procedure when entered UK-impact of expired end use authorisation) [2022] UKFTT 105 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Mar 2022 BAILII flag
IRC v Willoughby [1997] UKHL 29; (1997) 70 Tax Cas 57; [1997] 1 WLR 1071 House of Lords United Kingdom 10 Jul 1997 BAILII flag 30
Inland Revenue Commissioners v McGuckian [1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991 House of Lords United Kingdom 12 Jun 1997 BAILII flag 125
Commissioners for His Majesty's Revenue and Customs v Fisher [2023] UKSC 44 United Kingdom Supreme Court United Kingdom 21 Nov 2023 BAILII flag
Peter Fisher, Stephen Fisher, Anne Fisher and Revenue and Customs (Income tax - anti-avoidance - transfer of assets abroad) [2020] UKUT 62 United Kingdom Upper Tribunal United Kingdom 4 Mar 2020 BAILII flag 3
R v Saunders 1980 1 QB 72 United Kingdom circa 1980 LexisNexis / Westlaw flag 2
Congreve v IRC 30 Tax Cas 163 United Kingdom circa 2022 flag 4
Inland Revenue Commissioners v Brebner [1967] 2 AC 18; [1967] 1 All ER 779 United Kingdom circa 1967 LexisNexis / Westlaw flag 47
Sassoon v Commissioners of Inland Revenue (1943) 25 Tax Cas 154 United Kingdom circa 1943 flag 1
Lord Howard de Walden v Inland Revenue Commissioners [1941] 1 KB 389 United Kingdom circa 1941 LexisNexis / Westlaw flag 1
Carvill v IRC [2000] STC (SCD) 143 United Kingdom circa 2000 flag 6
Fii (Cjeu) 1 [2012] 2 AC 436 United Kingdom circa 2012 LexisNexis / Westlaw flag 15
Columbus Container Services BVBA & Co v Finanzamt Bielefeld-Innenstadt [2009] 1 CMLR 8 Europe circa 2009 flag 1
Fynn v Irc [1958] 1 WLR 585 United Kingdom circa 1958 LexisNexis / Westlaw flag 2
Finanz Koln-Alnstadt v Schumacker [1996] QB 28 United Kingdom circa 1996 LexisNexis / Westlaw flag 3
Government of the French Community v Flemish Government [2009] All ER (EC) 187 Europe circa 2009 LexisNexis flag 1

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback