Routier and Another v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Trustees of the BT Pension Scheme v Revenue and Customs Commissioners

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• The Trustees of the BT Pension Scheme v The Commissioners for HM Revenue and Customs (Respondents/Appellants)
• Peter Routier and Another v The Commissioners for HM Revenue & Customs
• Routier v Revenue and Customs Comrs

RESUELVE RECURSO

• Routier v Revenue and Customs Comrs

CONSIDERS

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-23
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Finance Act 2010 - Articles : SCH-6

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• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-28
• Finance Act 2010

REPORTED OPINION OF in

• [2017] BTC 28
• [2018] PTSR 1063
• [2018] STC 910

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• [2018] 1 WLR 3013

CONSIDERED in

• Hammonds of Knutsford Plc v The Commissioners for HM Revenue and Customs

REFERRED in

• Shiner and Another v Revenue and Customs Commissioners

APPEAL RESOLVED in

• Routier and Another v Revenue and Customs Commissioners

REVERSED in

• Routier and Another v Revenue and Customs Commissioners

CITED in

• Eu Lotto Ltd v Secretary of State for Digital, Culture, Media and Sport

This document cites

• The Trustees of the BT Pension Scheme v The Commissioners for HM Revenue and Customs (Respondents/Appellants)
• Peter Routier and Another v The Commissioners for HM Revenue & Customs
• Routier v Revenue and Customs Comrs
• Without Notice Application for Approval of a Taxpayer Notice Under Paragraph 1 of Schedule 36 to the Finance Act 2008
• Trustees of the BT Pension Scheme v Revenue and Customs Commissioners



See all quotations

• Cheshire Employer and Skills Development Ltd (formerly Total People Ltd) v R & C Commissioners
• Finance Act 2010
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• R (on the application of Barclay) v Secretary of State for Justice (Attorney General of Jersey and the States of Guernsey intervening)
• R (Hurst) v HM Coroner for Northern District London
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• Skatteministeriet contra Bent Vestergaard.
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• Heirs of M. E. A. van Hilten-van der Heijden v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.
• Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.
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• 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.
• Yvon Welte v Finanzamt Velbert.
• Commission of the European Communities v Italian Republic.
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• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Commission of the European Communities v French Republic.