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Fisher v HMRC   flag  2

[2014] UKFTT 804
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
14th August, 2014

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Stephen Hoey v Revenue and Customs [2021] UKUT 82 United Kingdom Upper Tribunal United Kingdom 12 Apr 2021 BAILII flag 3
Rialas v Revenue & Customs (INCOME TAX - transfer of assets abroad) (Rev1) [2019] UKFTT 520 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Aug 2019 BAILII flag

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT)
European Communities Act 1972 s2
Finance Act 1936 s9, s18
Finance Act 1981

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Charlton v HMRC [2012] UKFTT 770 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Dec 2012 BAILII flag 16
Provident Insurance Plc v FSA [2012] EWHC 1860 High Court of England and Wales United Kingdom - England and Wales circa 2012 BAILII flag
Dr Reddy s Laboratories (UK) Ltd v Warner-Lambert Co LLC [2012] EWHC 1791 High Court of England and Wales United Kingdom - England and Wales circa 2012 BAILII flag
FTC/40/2009 and FTC/41/2009 [2010] UKUT 416 United Kingdom Upper Tribunal United Kingdom 21 Oct 2010 BAILII flag 1
R (Downs) v Secretary of State for the Environment, Food and Rural Affairs [2009] EWCA Civ 664; [2010] Env LR 7; [2009] ACD 71 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Jul 2009 BAILII flag 8
Mrs Sally Ann Burns, Mrs Lisa Neil v CIR [2009] STC (SCD) 165 United Kingdom circa 2009 flag 4
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same [2008] UKHL 2 House of Lords United Kingdom 23 Jan 2008 BAILII flag 74
1000 For 2006-07 1000 For 2006-07 Court of Exchequer United Kingdom circa 2006 flag 1
Commission v Spain [2006] ECR I-0000 Europe circa 2006 flag 196
999 For 2005-06 999 For 2005-06 Court of Exchequer United Kingdom circa 2005 flag 1
981 For 2005-06 981 For 2005-06 Court of Exchequer United Kingdom circa 2005 flag 1
[2005] Ukhl 54 [2005] UKHL 54 House of Lords United Kingdom circa 2005 BAILII flag 39
Barbier [2003] EUECJ C-364/01; [2003] ECR I-15013 Court of Justice of the European Communities Europe 11 Dec 2003 BAILII flag 18
Emsland-Stà rke [2000] EUECJ C-110/99; [2000] ECR I-11569 Court of Justice of the European Communities Europe 14 Dec 2000 BAILII flag 70
Carvill v IRC [2000] STC (SCD) 143 United Kingdom circa 2000 flag 6
Imperial Chemical Industries v Colmer (Inspector of Taxes) (No 2) [1999] UKHL 48; [2000] 1 All ER 129; [1999] 1 WLR 2035; 72 Tax Cas 1 House of Lords United Kingdom 18 Nov 1999 BAILII flag 38
Matthews v United Kingdom [1999] ECHR 12; (1999) 28 EHRR 361 European Court of Human Rights Europe 18 Feb 1999 BAILII flag 15
Beneficiary v IRC [1999] STC (SCD) 134 United Kingdom circa 1999 flag 1
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
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617 United Kingdom circa 1992 LexisNexis / Westlaw flag 73
[1990] 1 AC 546 [1990] 1 AC 546 United Kingdom circa 1990 LexisNexis / Westlaw flag 161
Factortame Ltd v Secretary of State for Transport [1989] UKHL 1; [1990] 2 AC 85; [1989] 2 All ER 692; (1989) 2 WLR 997; [1989] COD 531 House of Lords United Kingdom 18 May 1989 BAILII flag 84
Pickstone v Freemans plc [1988] UKHL 2; [1989] AC 66; [1988] 2 All ER 803; [1988] ICR 697; [1988] 3 WLR 265; [1988] IRLR 357 House of Lords United Kingdom 30 Jun 1988 BAILII flag 106
Gauchard [1987] ECR 4879 Europe circa 1987 flag 36
Customs & Excise Commissioners v ApS Samex Ltd [1983] 1 All ER 1042 United Kingdom circa 1983 LexisNexis flag 16
CIR v Pratt (1982) 57 Tax Cas 1 United Kingdom circa 1982 flag 1
Vestey v Inland Revenue Commissioners [1979] Ch 198; [1980] AC 1148; 54 Tax Cas 503; [1979] 3 WLR 915 Court of Chancery United Kingdom circa 1979 LexisNexis / Westlaw flag 48
Bulmer Ltd v J Bollinger SA [1974] EWCA Civ 14; [1974] 2 All ER 1226; [1974] 3 WLR 202 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 May 1974 BAILII flag 16
Philippi v IRC [1971] 1 WLR 47 United Kingdom circa 1971 LexisNexis / Westlaw flag 1
[1970] The Lawyer 950 [1970] The Lawyer 950 The Lawyer India - Tamil Nadu circa 1970 LexisNexis flag 1
Fynn v Irc [1958] 1 WLR 585 United Kingdom circa 1958 LexisNexis / Westlaw flag 2
Howard de Walden v CIR (1943) 25 Tax Cas 121 United Kingdom circa 1943 flag 3
Langham v Veltema 76 Tax Cas 259 United Kingdom circa 1988 flag 14
Herdman v CIR 45 Tax Cas 394 United Kingdom circa 1988 flag 4
IRC v Brebner 43 Tax Cas 705 United Kingdom circa 1988 flag 9
Fynn v Irc 37 Tax Cas 629 United Kingdom circa 1988 flag 1
2 All Er 315 2 All ER 315 United Kingdom circa 1988 LexisNexis flag 6

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