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Fowler     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Puttnam v Revenue & Customs (Income Tax/Corporation Tax : Other)	[2019] UKFTT 389	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jun 2019	BAILII		1
Green v Revenue & Customs (Income Tax/Corporation Tax : Other)	[2019] UKFTT 390	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jun 2019	BAILII		1
Fowler v HMRC	[2018] EWCA Civ 2544	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Nov 2018	BAILII		3

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[2017] Ukut 0219	[2017] UKUT 0219	United Kingdom Upper Tribunal	United Kingdom	circa 2017	BAILII		1
Anson v HMRC	[2015] UKSC 44; [2015] 4 All ER 288	United Kingdom Supreme Court	United Kingdom	1 Jul 2015	BAILII		19
Smallwood v HMRC	[2010] EWCA Civ 778; (2010) 80 Tax Cas 536	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Jul 2010	BAILII		23
Hammonds v Jones	[2009] EWCA Civ 1400	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Dec 2009	BAILII		1
Pirelli Cable Holding NV v IRC	[2006] UKHL 4; [2006] 2 All ER 81; [2006] 1 WLR 400	House of Lords	United Kingdom	8 Feb 2006	BAILII		18
[2002] Si 15	[2002] SI 15		United Kingdom	circa 2002			1
Ltd	[1987] AC 141		United Kingdom	circa 1987	LexisNexis / Westlaw		13
Fothergill v Monarch Airlines Ltd	[1980] UKHL 6; [1981] AC 251; [1980] 2 All ER 696; [1980] 3 WLR 209; [1980] 2 Lloyds Rep 295	House of Lords	United Kingdom	10 Jul 1980	BAILII		271