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Commissioners for His Majesty's Revenue and Customs v Fisher   flag 

[2023] UKSC 44
United Kingdom Supreme Court
United Kingdom
21st November, 2023

Legislation Cited

Legislation Name Provision
Finance Act, 1936 s18
Finance Act 1981 s45, s46
Finance Act 1997

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Fisher v Revenue & Customs Commissioners [2021] EWCA Civ 1438; [2022] 1 WLR 651 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 6 Oct 2021 BAILII flag 3
Victor Chandler International v Customs and Excise Commissioners [2000] 2 All ER 315; [2000] 1 WLR 1296 United Kingdom circa 2000 LexisNexis flag 23
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
Vestey v IRC [1979] Ch 198; [1980] AC 1148; 54 Tax Cas 503; [1979] 3 WLR 915 Court of Chancery United Kingdom circa 1979 LexisNexis / Westlaw flag 47
Vestey v Inland Revenue Comrs [1979] Ch 177 Court of Chancery United Kingdom circa 1979 LexisNexis / Westlaw flag 22
Farrell v Alexander [1976] UKHL 5; [1977] AC 59; [1976] 2 All ER 721 House of Lords United Kingdom 24 Jun 1976 BAILII flag 98
Inland Revenue Commissioners v Brebner [1967] 2 AC 18; [1967] 1 All ER 779 United Kingdom circa 1967 LexisNexis / Westlaw flag 47
[1966] 1 WLR 1234 [1966] 1 WLR 1234 United Kingdom circa 1966 LexisNexis / Westlaw flag 119
Bambridge v Inland Review Commissioners [1955] 1 WLR 1329 United Kingdom circa 1955 LexisNexis / Westlaw flag 2
Bambridge v Inland Revenue Comrs [1953] 1 WLR 1460 United Kingdom circa 1953 LexisNexis / Westlaw flag 3
Latilla v Inland Revenue Commissioners [1943] AC 377; 25 Tax Cas 107 United Kingdom circa 1943 LexisNexis / Westlaw flag 22
Howard De Walden v IRC [1942] 1 KB 389 United Kingdom circa 1942 LexisNexis / Westlaw flag 9
Barras v Aberdeen Steam Trawling and Fishing Co Ltd [1933] UKHL 3; [1933] AC 402; [1933] All ER 52; [1933] SC (HL) 21 House of Lords United Kingdom - Scotland 17 Mar 1933 BAILII flag 132
Congreve v IRC 30 Tax Cas 163 United Kingdom circa 1933 flag 4

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