Fishers and Others v R & C Commissioners

Core Citations

REPORTED OPINION OF in

• [2020] BTC 541

REFERRED in

• Commissioners for HM Revenue and Customs v Fisher and another

This document cites

• Salomon v Salomon and Company
• Philippi v Commissioners of Inland Revenue
• Sanderson v Revenue and Customs Commissioners
• Re McGuckian (No 1)
• Chetwode (Lord) v Commissioners of Inland Revenue



See all quotations

• HM Revenue and Customs v Lansdowne Partners Ltd Partnership
• Langham v Veltema
• Ensign Tankers (Leasing) Ltd v Stokes
• Vestey v Commissioners of Inland Revenue (no 1)
• Commissioners of Inland Revenue v Willoughby
• Carvill v Commissioners of Inland Revenue
• A Beneficiary v Commissioners of Inland Revenue
• I.R Commissioners. v Brackett & related appeals
• Commissioners of Inland Revenue v Pratt; Commissioners of Inland Revenue v Jacombs; Commissioners of Inland Revenue v Morris
• Commissioners of Inland Revenue v Willoughby
• Fisher and Others
• Congreve v Commissioners of Inland Revenue
• Burns v R & C Commissioners
• Cheshire Employer and Skills Development Ltd (formerly Total People Ltd) v R & C Commissioners
• Income and Corporation Taxes Act 1988
• Finance Act 1938
• Betting and Gaming Duties Act 1981
• Income Tax Act 1952
• Finance Act 1981
• Income Tax (Trading and Other Income) Act 2005
• Finance Act 1969
• Finance Act 1936
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Prest v Petrodel Resources Ltd
• Gerardo Ruiz Zambrano v Office national de l’emploi (ONEm).
• Société de Gestion Industrielle (SGI) v Belgian State.
• Felixstowe Dock and Railway Company Ltd and Others v The Commissioners for Her Majesty’s Revenue & Customs.
• Government of Communauté française and Gouvernement wallon v Gouvernement flamand.
• X-GmbH v Finanzamt Stuttgart - Körperschaften.