Commissioners for HM Revenue and Customs v Fisher and another

Core Citations

CONSIDERS

• Finance Act 1936
• Finance Act 1936 - Articles : S-18
• Income and Corporation Taxes Act 1988

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• Income Tax Act 2007
• Finance Act 2006
• Betting and Gaming Duties Act 1981
• Income Tax Act 1952 - Articles : S-412
• Income Tax Act 1952
• Finance Act 1981 - Articles : S-46
• Income and Corporation Taxes Act 1970 - Articles : S-478
• Income and Corporation Taxes Act 1970 - Articles : S-A
• Finance Act 1997
• Finance Act 1981 - Articles : S-45
• Corporation Tax Act 2010
• Finance Act 1997
• Income and Corporation Taxes Act 1988
• Betting and Gaming Duties Act 1981
• Income and Corporation Taxes Act 1970
• Income Tax Act 1952
• Finance Act 1936
• Income Tax Act 2007
• Income and Corporation Taxes Act 1988 - Articles : S-739
• Income and Corporation Taxes Act 1988 - Articles : S-744
• Corporation Tax Act 2010

CONSIDERS

• Latilla Commissioners of Inland Revenue
• Howard de Walden (Lord) v Commissioners of Inland Revenue
• Congreve and Congreve v Commissioners of Inland Revenue

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• Commissioners of Inland Revenue v Brebner

REFERS TO

• Victor Chandler International v Commissioners of Customs and Excise and Another
• Vestey v Commissioners of Inland Revenue (no 1)
• Vestey v Commissioners of Inland Revenue (no 1)

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• Farrell v Alexander
• Howard de Walden (Lord) v Commissioners of Inland Revenue
• Lloyds Bank Ltd v Trustee of the Property of O-, a Bankrupt
• Barras v Aberdeen Steam Trawling and Fishing Company
• Inland Revenue v Brebner
• Latilla v Commissioners of Inland Revenue
• Latilla v Commissioners of Inland Revenue
• Bambridge v Commissioners of Inland Revenue
• Congreve v Commissioners of Inland Revenue
• Practice Statement (Judicial Precedent)
• Vestey v Commissioners of Inland Revenue (No 2)
• Commissioners of Inland Revenue v Willoughby
• Fisher and Others
• Fishers and Others v R & C Commissioners
• Revenue and Customs Commissioners v Fisher and Others
• Commissioners of Inland Revenue v Pratt; Commissioners of Inland Revenue v Jacombs; Commissioners of Inland Revenue v Morris

REPORTED OPINION OF in

• [2023] STC 1938
• [2023] 3 WLR 1113
• [2023] BTC 29

This document cites

• Bambridge v Commissioners of Inland Revenue
• Farrell v Alexander
• Barras v Aberdeen Steam Trawling and Fishing Company
• Vestey v Commissioners of Inland Revenue (no 1)
• Commissioners of Inland Revenue v Willoughby



See all quotations

• Latilla v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Pratt; Commissioners of Inland Revenue v Jacombs; Commissioners of Inland Revenue v Morris
• Howard de Walden (Lord) v Commissioners of Inland Revenue
• Victor Chandler International v Commissioners of Customs and Excise and Another
• Vestey v Commissioners of Inland Revenue (no 1)
• Congreve and Congreve v Commissioners of Inland Revenue
• Vestey v Commissioners of Inland Revenue (No 2)
• Fisher and Others
• Congreve v Commissioners of Inland Revenue
• Lloyds Bank Ltd v Trustee of the Property of O-, a Bankrupt
• Latilla v Commissioners of Inland Revenue
• Inland Revenue v Brebner
• Practice Statement (Judicial Precedent)
• Howard de Walden (Lord) v Commissioners of Inland Revenue
• Latilla Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Brebner
• Income and Corporation Taxes Act 1988
• Betting and Gaming Duties Act 1981
• Income Tax Act 1952
• Finance Act 1981
• Finance Act 2006
• Finance Act 1936
• Income and Corporation Taxes Act 1970
• Income Tax Act 2007
• Finance Act 1997
• Corporation Tax Act 2010
• Fishers and Others v R & C Commissioners
• Revenue and Customs Commissioners v Fisher and Others