Foulser and Another v MacDougall (Inspector of Taxes)

Core Citations

CONSIDERS

• Sinason-Teicher Inter-American Grain Corporation v Oilcakes and Oilseeds Trading Company Ltd
• Foulser and Another (Claimant/Appellant) v Macdougall
• Foulser and Another v MacDougall (Inspector of Taxes)

[See more]

• Steele v E.v.C. International N.v (formerly European Vinyls Corporation (Holdings) B.v)

REFERS TO

• Sinason-Teicher Inter-American Grain Corporation v Oilcakes and Oilseeds Trading Company Ltd
• Pittalis v Grant
• Ex parte Firth. Re Cowburn

[See more]

• Jones v Governing Body of Burdett Coutts School
• Owners of the "Tasmania" v Owners of the "City of Corinth"
• Aruna Mills Ltd v Dhanrajmal Gobindram
• Macdougall v Knight

CONSIDERS

• Arbitration Act 1979
• Taxation of Chargeable Gains Act 1992
• Steele v E.v.C. International N.v (formerly European Vinyls Corporation (Holdings) B.v)

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• Taxation of Chargeable Gains Act 1992 - Articles : S-1
• Taxes Management Act 1970 - Articles : S-56A
• Taxation of Chargeable Gains Act 1992 - Articles : S-165
• Taxation of Chargeable Gains Act 1992 - Articles : S-17
• Taxation of Chargeable Gains Act 1992 - Articles : S-166
• Taxation of Chargeable Gains Act 1992 - Articles : S-167
• Taxation of Chargeable Gains Act 1992 - Articles : S-286
• Income and Corporation Taxes Act 1988 - Articles : S-416
• Taxation of Chargeable Gains Act 1992 - Articles : S-288(1)
• Taxation of Chargeable Gains Act 1992 - Articles : S-177

RESUELVE RECURSO

• Foulser and Another v MacDougall (Inspector of Taxes)

REPORTED OPINION OF in

• [2007] STC 973
• [2007] 151 SJ 128
• [2007] BTC 95

[See more]

• [24/01/2007] TLR 2

CITED in

• TC03609: Brian George Foulser
• UBS v Revenue and Customs Commissioners; Deutsche Bank Group Services (UK) Ltd v Revenue and Customs Commissioners

CONSIDERED in

• DB Group Services (UK) Ltd v The Commissioners for HM Revenue and Customs

This document cites

• Foulser and Another (Claimant/Appellant) v Macdougall
• Sinason-Teicher Inter-American Grain Corporation v Oilcakes and Oilseeds Trading Company Ltd
• Jones v Governing Body of Burdett Coutts School
• Pittalis v Grant
• Ex parte Firth. Re Cowburn



See all quotations

• Aruna Mills Ltd v Dhanrajmal Gobindram
• Steele v E.v.C. International N.v (formerly European Vinyls Corporation (Holdings) B.v)
• Foulser and Another v MacDougall (Inspector of Taxes)
• Macdougall v Knight
• Steele v E.v.C. International N.v (formerly European Vinyls Corporation (Holdings) B.v)
• Mariotti v Italy
• Owners of the "Tasmania" v Owners of the "City of Corinth"
• Sinason-Teicher Inter-American Grain Corporation v Oilcakes and Oilseeds Trading Company Ltd
• Arbitration Act 1979
• Income and Corporation Taxes Act 1988
• Taxation of Chargeable Gains Act 1992
• Taxes Management Act 1970
• Double Taxation Relief (Taxes on Income) (Netherlands) Order 1980
• Eurowings Luftverkehrs AG contra Finanzamt Dortmund-Unna.
• X and Y v Riksskatteverket.