Fowler v The Commissioners for HM Revenue and Customs
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Fowler v The Commissioners for HM Revenue and Customs
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Core Citations
CONSIDERS
- East End Dwellings Company Ltd v Finsbury Borough Council
- HM Revenue and Customs v Smallwood and Another
- HM Revenue and Customs v DCC Holdings (UK) Ltd
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REFERS TO
- East End Dwellings Company Ltd v Finsbury Borough Council
- Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA
- Anson v Commissioners for HM Revenue and Customs
RESUELVE RECURSO
APPLIES
CITES
- HM Revenue and Customs v Smallwood and Another
- R (Westminster City Council) v National Asylum Support Service
REVERSES
CONSIDERS
- Income Tax (Earnings and Pensions) Act 2003
- Income Tax (Trading and Other Income) Act 2005
- Income and Corporation Taxes Act 1988 - Articles : S-314
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REPORTED OPINION OF in
REVERSED in