Routier and Another v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Routier v Revenue and Customs Comrs
• Dreyfus Foundation Inc. v Commissioners of Inland Revenue

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

CONSIDERS

• Income Tax Act 1918 - Articles : S-37
• Human Rights Act 1998 - Articles : S-3
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-23

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• Income Tax Act 2007 - Articles : S-989

REFERS TO

• R (on the application of Barclay) v Secretary of State for Justice (Attorney General of Jersey and the States of Guernsey intervening)

RESUELVE RECURSO

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

REVERSES

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

DOES NOT APPLY

• Dreyfus Foundation Inc. v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [2020] 1 All ER 191
• [2019] STC 2182
• [18/11/2019] TLR 1

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• [2019] BTC 27
• [2021] AC 327
• [2019] 3 WLR 757
• [2019] PTSR 1924

CONSIDERED in

• Jersey Choice Ltd v HM Treasury

REFERRED in

• Jersey Choice Ltd v HM Treasury
• Jersey Choice Ltd v HM Treasury
• Derby Teaching Hospitals NHS Foundation Trust and 16 Others v Derby City Council and 44 Others

This document cites

• Peter Routier and Another v The Commissioners for HM Revenue & Customs
• Routier v Revenue and Customs Comrs
• Dreyfus Foundation Inc. v Commissioners of Inland Revenue
• Dreyfus Foundation Inc. v Commissioners of Inland Revenue
• Income Tax Act 1918



See all quotations

• Income Tax Act 2007
• R (on the application of Barclay) v Secretary of State for Justice (Attorney General of Jersey and the States of Guernsey intervening)
• Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.
• Rui Alberto Pereira Roque contra His Excellency the Lieutenant Governor of Jersey.
• Jersey Produce Marketing Organisation Ltd v States of Jersey and Jersey Potato Export Marketing Board.
• Prunus SARL and Polonium SA v Directeur des services fiscaux.
• The Gibraltar Betting and Gaming Association Limited v Commissioners for Her Majesty's Revenue and Customs and Her Majesty's Treasury.
• Kingdom of Spain v United Kingdom of Great Britain and Northern Ireland.
• Routier and Another v The Commissioners for HM Revenue and Customs
• Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data
• Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (Text with EEA relevance)
• Commission Decision of 8 May 2008 pursuant to Directive 95/46/EC of the European Parliament and of the Council on the adequate protection of personal data in Jersey (notified under document number C(2008) 1746) (Text with EEA relevance) (2008/393/EC)
• Vienna Convention on the Law of Treaties
• Human Rights Act 1998