Routier v Revenue and Customs Comrs

Core Citations

CONSIDERS

• Dreyfus Foundation Inc. v Commissioners of Inland Revenue

CITES

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

CONSIDERS

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

[See more]

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-272
• Income Tax Act 2007 - Articles : S-989
• Charities Act 2006
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-142
• Income Tax Act 1918
• Charitable Gifts Act 1601
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-43

REPORTED OPINION OF in

• [2014] WLR D 449
• [2015] STC 451
• [2014] BTC 42

[See more]

• [14/10/2014] TLR 1

CONSIDERED in

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

APPEAL RESOLVED in

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

This document cites

• Dreyfus Foundation Inc. v Commissioners of Inland Revenue
• Dreyfus Foundation Inc. v Commissioners of Inland Revenue
• Income Tax Act 1918
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Income Tax Act 2007



See all quotations

• Charitable Gifts Act 1601
• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others