LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

Peter Fisher, Stephen Fisher, Anne Fisher and Revenue and Customs (Income tax - anti-avoidance - transfer of assets abroad)    

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
A D BLY GROUNDWORKSAND CIVIL ENGINEERING Ltd (2) CHR TRAVEL Ltd v Revenue & Customs (Corporation Tax - whether expense not wholly and exclusively for purposes of trade)	[2021] UKFTT 445	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Nov 2021	BAILII
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
Stephen Hoey v Revenue and Customs	[2021] UKUT 82	United Kingdom Upper Tribunal	United Kingdom	12 Apr 2021	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[2020] Ukut 0062	[2020] UKUT 0062	United Kingdom Upper Tribunal	United Kingdom	circa 2020	BAILII
Trustees of the BT Pension Scheme v Revenue and Customs Comrs (Case C-628/15)	[2018] Ch 230	Court of Chancery	United Kingdom	circa 2018	LexisNexis / Westlaw
[2018] 3 CMLR 401	[2018] 3 CMLR 401		Europe	circa 2018
[2017] 3 CMLR 1275	[2017] 3 CMLR 1275		Europe	circa 2017
Fisher v HMRC	[2014] UKFTT 804	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Aug 2014	BAILII
Prest v Petrodel Resources Ltd	[2013] UKSC 34; [2013] 2 AC 415; [2013] 4 All ER 673; [2013] 3 WLR 1; [2013] BCC 57	United Kingdom Supreme Court	United Kingdom	12 Jun 2013	BAILII
Cases C356/11 and C-357/11 O v Maahanmuuttovirasto	[2013] 2 WLR 1093		United Kingdom	circa 2013	LexisNexis / Westlaw
Zambrano v Office Nationale de L'emploi	[2012] QB 265		United Kingdom	circa 2012	LexisNexis / Westlaw
Vodafone 2 v Revenue and Customs Commissioners	[2010] Ch 77	Court of Chancery	United Kingdom	circa 2010	LexisNexis / Westlaw
Gestion Industrielle SA (SGI) v Etat Belge	[2010] 2 CMLR 38		Europe	circa 2010
Government of the French Community and Walloon Government v Flemish Government Case C-212/06	[2008] ECR 11693		Europe	circa 2008
Case C-212/05 Hartmann v Bayern	[2007] ECR 1-6303		Europe	circa 2007
Cadbury Schweppes plc v Inland Revenue Commissioners	[2007] Ch 30; [2006] 3 WLR 890; [2006] All ER (D) 48	Court of Chancery	United Kingdom	circa 2007	LexisNexis / Westlaw
Mary Carpenter v SSHD C-60/00	[2003] QB 416; [2003] 2 WLR 267		United Kingdom	circa 2003	LexisNexis / Westlaw
Imperial Chemical Industries PLC v Colmer (Inspector of Taxes)	[1999] 1 WLR 108		United Kingdom	circa 1999	LexisNexis / Westlaw
IRC v Willoughby	[1997] UKHL 29; (1997) 70 Tax Cas 57; [1997] 1 WLR 1071	House of Lords	United Kingdom	10 Jul 1997	BAILII
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
[1995] Ecr 1-4223	[1995] ECR 1-4223		Europe	circa 1995
[1994] Ecr 1137	[1994] ECR 1137		Europe	circa 1994
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
[1980] AC 118	[1980] AC 118		United Kingdom	circa 1980	LexisNexis / Westlaw
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
[1948] 1 All Er 952-953	[1948] 1 All ER 952-953		United Kingdom	circa 1948	LexisNexis
Congreve v IRC	[1948] 1 All ER 948		United Kingdom	circa 1948	LexisNexis
Salomon v A Salomon & Co Ltd	[1897] AC 22		United Kingdom	circa 1897	LexisNexis / Westlaw