Peter Routier and Another v The Commissioners for HM Revenue & Customs

Core Citations

CONSIDERS

• Dreyfus Foundation Inc. v Commissioners of Inland Revenue
• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-A
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Income Tax Act 2007 - Articles : S-1

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• Income and Corporation Taxes Act 1988 - Articles : S-506
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-23
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-272
• Income and Corporation Taxes Act 1970
• Income and Corporation Taxes Act 1970 - Articles : S-360
• Income Tax Act 2007 - Articles : S-989
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984

REFERS TO

• HJ (Iran) v Secretary of State for the Home Department; HT (Cameroon) v Same
• Dreyfus Foundation Inc. v Commissioners of Inland Revenue
• Barras v Aberdeen Steam Trawling and Fishing Company

REPORTED OPINION OF in

• [2016] STC 2218
• [2016] BTC 38
• [2016] All ER D 05 Oct

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• [2017] PTSR 73

CONSIDERED in

• Routier and Another v The Commissioners for HM Revenue and Customs
• Routier and Another v Revenue and Customs Commissioners

This document cites

• Routier v Revenue and Customs Comrs
• HJ (Iran) v Secretary of State for the Home Department; HT (Cameroon) v Same
• Barras v Aberdeen Steam Trawling and Fishing Company
• Dreyfus Foundation Inc. v Commissioners of Inland Revenue
• Dreyfus Foundation Inc. v Commissioners of Inland Revenue



See all quotations

• Dreyfus Foundation Inc. v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1970
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Income Tax Act 2007
• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others
• Rui Alberto Pereira Roque contra His Excellency the Lieutenant Governor of Jersey.