Foulser v HM Revenue and Customs

Core Citations

REFERS TO

• R (Secretary of State for the Home Department) v Immigration Appeal Tribunal
• Paul Daniel v The Commissioners for HM Revenue and Customs

RESUELVE RECURSO

• Foulser v Revenue and Customs Commissioners

CONSIDERS

• Taxation of Chargeable Gains Act 1992 - Articles : S-165
• Taxes Management Act 1970 - Articles : S-1
• Tribunals, Courts and Enforcement Act 2007 - Articles : S-3

[See more]

• Tribunals, Courts and Enforcement Act 2007 - Articles : S-15
• Tribunals, Courts and Enforcement Act 2007 - Articles : S-18
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Tribunals, Courts and Enforcement Act 2007 - Articles : S-22
• Tribunals, Courts and Enforcement Act 2007 - Articles : SCH-5
• The Tribunal Procedure (Upper Tribunal) Rules 2008
• R (Chief Constable of Nottinghamshire Police) v Nottingham Magistrates Court
• R v Horseferry Road Magistrates Court ex parte Bennett (A.P.)
• R v Feltham Magistrates Court, ex parte Ebrahim ; Mouat v DPP
• R (v) v Asylum & Immigration Tribunal
• R v Belmarsh Magistrates' Court, ex parte Watts
• R v Chief Constable of the Warwickshire Constabulary, ex parte Fitzpatrick

DISTINGUISHES

• Care First Partnership Ltd v Roffey
• Kelly v Ingersoll-Rand Company Ltd
• O'Keefe v Southampton City Council

REVERSES

• Foulser v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2013] WLR D 51
• [2013] STC 917
• [2013] BTC 1583

CITED in

• TC03038: Brian Gerard Pepper

This document cites

• Care First Partnership Ltd v Roffey
• R v Horseferry Road Magistrates Court ex parte Bennett (A.P.)
• R v Feltham Magistrates Court, ex parte Ebrahim ; Mouat v DPP
• Wiseman v Borneman
• Akewushola v Secretary of State for the Home Department



See all quotations

• R v Beckford (Anthony)
• R (Secretary of State for the Home Department) v Immigration Appeal Tribunal
• R (Chief Constable of Nottinghamshire Police) v Nottingham Magistrates Court
• Foulser and Another v MacDougall (Inspector of Taxes)
• Paul Daniel v The Commissioners for HM Revenue and Customs
• Lloyd (A.P.) and Others (A.P.) v McMahon
• R (v) v Asylum & Immigration Tribunal
• R v Chief Constable of the Warwickshire Constabulary, ex parte Fitzpatrick
• R v Guildford Magistrates' Court, ex parte Healy
• R v Croydon Justices, ex parte Dean
• Foulser and Another v MacDougall (Inspector of Taxes)
• Kelly v Ingersoll-Rand Company Ltd
• O'Keefe v Southampton City Council
• Foulser v Revenue and Customs Commissioners
• R v Belmarsh Magistrates' Court, ex parte Watts
• Taxation of Chargeable Gains Act 1992
• Taxes Management Act 1970
• Tribunals, Courts and Enforcement Act 2007
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• R (on the application of Davies and another) v HM Revenue and Customs