Revenue and Customs Commissioners v Fisher and Others

Core Citations

REPORTED OPINION OF in

• [2022] 1 WLR 651
• [2021] STC 2072
• [2021] BTC 29

[See more]

• [2022] 1 WLR 651

REFERRED in

• Commissioners for HM Revenue and Customs v Fisher and another

CITED in

• Stephen Hoey & Others v Commissioners for HM Revenue & Customs

This document cites

• Yue v. Canada (Minister of Citizenship and Immigration), 2007 FC 2006
• Sanderson v Revenue and Customs Commissioners
• Re McGuckian (No 1)
• HM Revenue and Customs v Lansdowne Partners Ltd Partnership
• Langham v Veltema



See all quotations

• Commissioners of Inland Revenue v Willoughby
• Fynn v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Pratt; Commissioners of Inland Revenue v Jacombs; Commissioners of Inland Revenue v Morris
• Howard de Walden (Lord) v Commissioners of Inland Revenue
• Murad & Foo v Perbadanan Pembangunan Pulau Pinang; Ong Chin Lee
• Charter v Brackett
• HMRC v Charlton & Corfield
• Inland Revenue v Brebner
• Cheshire Employer and Skills Development Ltd (formerly Total People Ltd) v R & C Commissioners
• Income and Corporation Taxes Act 1988
• Betting and Gaming Duties Act 1981
• Income Tax Act 1952
• Finance Act 1981
• Income Tax (Trading and Other Income) Act 2005
• Taxation of Chargeable Gains Act 1992
• Income and Corporation Taxes Act 1970
• Income Tax Act 2007
• Taxes Management Act 1970
• Finance Act 1997
• Finance Act 2013
• Hornbach-Baumarkt-AG v Finanzamt Landau.
• Harald Weigel and Ingrid Weigel v Finanzlandesdirektion für Vorarlberg.
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• Government of Communauté française and Gouvernement wallon v Gouvernement flamand.
• X-GmbH v Finanzamt Stuttgart - Körperschaften.
• European Commission v United Kingdom of Great Britain and Northern Ireland.
• The Queen, on the application of ABNA Ltd and Others v Secretary of State for Health and Food Standards Agency (C-453/03), Fratelli Martini & C. SpA and Cargill Srl v Ministero delle Politiche Agricole e Forestali and Others (C-11/04), Ferrari Mangimi Srl and Associazione nazionale tra i produttori di alimenti zootecnici (Assalzoo) v Ministero delle Politiche Agricole e Forestali and Others (C-12/04) and Nederlandse Vereniging Diervoederindustrie (Nevedi) v Productschap Diervoeder (C-194/04).
• European Commission v Republic of Finland.
• Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.