Foulser and Another v MacDougall (Inspector of Taxes)

Core Citations

CONSIDERS

• Ainsbury v Millington

REFERS TO

• R (Rusbridger and another) v Attorney General
• Steele v E.v.C. International N.v (formerly European Vinyls Corporation (Holdings) B.v)

[See more]

• Ainsbury v Millington
• R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd
• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Imperial Chemical Industries Plc v Colmer (Case C-264/96)

CONSIDERS

• Taxation of Chargeable Gains Act 1992
• European Communities Act 1972 - Articles : S-2
• Taxation of Chargeable Gains Act 1992 - Articles : S-167

[See more]

• Income and Corporation Taxes Act 1988 - Articles : S-416
• Taxation of Chargeable Gains Act 1992 - Articles : S-286
• Taxation of Chargeable Gains Act 1992 - Articles : S-165

REPORTED OPINION OF in

• [2006] 1 CMLR 41
• [2006] BTC 131
• [13/01/2006] TLR 1

CONSIDERED in

• Foulser and Another v MacDougall (Inspector of Taxes)

This document cites

• R (Rusbridger and another) v Attorney General
• Ainsbury v Millington
• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Ainsbury v Millington
• R v Secretary of State for Transport, ex parte Factortame Ltd (No 2)



See all quotations

• R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd
• Imperial Chemical Industries Plc v Colmer (Case C-264/96)
• Steele v E.v.C. International N.v (formerly European Vinyls Corporation (Holdings) B.v)
• Income and Corporation Taxes Act 1988
• European Communities Act 1972
• Taxation of Chargeable Gains Act 1992
• Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.
• Eurowings Luftverkehrs AG contra Finanzamt Dortmund-Unna.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Manuel José Lourenço Dias contra Director da Alfândega do Porto.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• The Queen v Secretary of State for Transport, ex parte: Factortame Ltd and others.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• Graziana Luisi and Giuseppe Carbone v Ministero del Tesoro.
• Bacardi-Martini SAS and Cellier des Dauphins v Newcastle United Football Company Ltd.
• Peter Svensson and Lena Gustavsson v Ministre du Logement et de l'Urbanisme.
• C. Baars contra Inspecteur der Belastingen Particulieren/Ondernemingen Gorinchem.
• X and Y v Riksskatteverket.
• R v Secretary of State for Transport, ex parte Factortame Ltd (No 3)