Fowler v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Income Tax (Trading and Other Income) Act 2005 - Articles : SCH-1
• Income Tax (Earnings and Pensions) Act 2003
• Income and Corporation Taxes Act 1988

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• Finance Act 1978 - Articles : S-29
• Continental Shelf Act 1964 - Articles : S-1
• Double Taxation Relief (Taxes on Income)(South Africa) Order 2002
• The Double Taxation Relief and International Tax Enforcement (South Africa) Order 2011
• Income Tax (Trading and Other Income) Act 2005 - Articles : S-5
• Income Tax (Trading and Other Income) Act 2005 - Articles : S-15
• HM Revenue and Customs v DCC Holdings (UK) Ltd

REVERSES

• Fowler v The Commissioners for HM Revenue and Customs

REFERS TO

• HM Revenue and Customs v Smallwood and Another
• Anson v Commissioners for HM Revenue and Customs
• Memec Plc v Commissioners of Inland Revenue

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• Memec Plc v Commissioners of Inland Revenue
• Jenks v Dickinson (Inspector of Taxes)
• Marshall (Inspector of Taxes) v Kerr
• Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA
• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd
• East End Dwellings Company Ltd v Finsbury Borough Council

CONSIDERED in

• Cadogan Holdings Ltd v Fleur Marie Alberti
• Inmarsat Global Ltd v The Commissioners for HM Revenue and Customs
• D.E.L.T.A. Merseyside Ltd v Uber Britannia Ltd

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• The Commissioners for HM Revenue and Customs v GE Financial Investments
• Mauritius Telecom Ltd and 3 others v Emtel Ltd
• Methanex Titan (Trinidad) Unlimited v The Board of Inland Revenue

REFERRED in

• Eynsham Cricket Club v Revenue and Customs Commissioners
• The Queen (on the application of D4) (Notice of Deprivation of Citizenship) v Secretary of State for the Home Department
• Revenue and Customs Commissioners v Northumbria Healthcare NHS Foundation Trust

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• Duncan Campbell v NHS Business Services Authority
• Michael Brown Bridget Brown v The Commissioners for HM Revenue & Customs
• Commissioners for HM Revenue and Customs v Hotel La Tour Ltd
• Tradition Financial Services Ltd v Bilta (UK) Ltd and Others

REPORTED OPINION OF in

• [02/06/2020] TLR 1
• [2020] 1 WLR 2227
• [2021] 1 All ER 97

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• [2020] STC 1476
• [2020] BTC 15

CITED in

• Royal Bank of Canada v The Commissioners for HM Revenue and Customs

APPLIED in

• Commissioners for HM Revenue and Customs v Vermilion Holdings Ltd
• Oisin Fanning v The Commissioners for HM Revenue & Customs

This document cites

• HM Revenue and Customs v Smallwood and Another
• East End Dwellings Company Ltd v Finsbury Borough Council
• Marshall (Inspector of Taxes) v Kerr
• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd
• Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA



See all quotations

• Jenks v Dickinson (Inspector of Taxes)
• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd
• Memec Plc v Commissioners of Inland Revenue
• Memec Plc v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Finance Act 1978
• Continental Shelf Act 1964
• Income Tax (Earnings and Pensions) Act 2003
• The Double Taxation Relief and International Tax Enforcement (South Africa) Order 2011
• Double Taxation Relief (Taxes on Income)(South Africa) Order 2002
• Anson v Commissioners for HM Revenue and Customs
• HM Revenue and Customs v DCC Holdings (UK) Ltd
• Fowler v The Commissioners for HM Revenue and Customs
• Vienna Convention on the Law of Treaties