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Fowler v HMRC 3

[2018] EWCA Civ 2544

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

15th November, 2018

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
ADRIAN CORRIGALL v Revenue & Customs (INCOME TAX - whether earnings of a diver within Section 15)	[2022] UKFTT 163	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 May 2022	BAILII
Szymusik v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income)	[2020] UKFTT 154	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Mar 2020	BAILII
Fowler v HMRC	[2020] UKSC 22; [2021] 1 All ER 97; [2020] 1 WLR 2227	United Kingdom Supreme Court	United Kingdom	20 May 2020	BAILII		34

Legislation Cited

Legislation Name	Provision
Finance Act 1978	s29

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Szymusik v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income)	[2020] UKFTT 154	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Mar 2020	BAILII
R (Westminster City Council) v National Asylum Support Service	[2002] UKHL 38; [2003] QB 281; [2002] 4 All ER 654; [2002] 1 WLR 2956; [2002] All ER (D) 235	House of Lords	United Kingdom	circa 2002	BAILII		209
Commissioner for the South African Revenue Service v Tradehold Ltd (132/11)	[2012] ZASCA 61; 2013 4 SA 184; 2012 3 All SA 15	Supreme Court of Appeal of South Africa	South Africa	8 May 2012	SAFLII		4
Fowler v HMRC	[2020] UKSC 22; [2021] 1 All ER 97; [2020] 1 WLR 2227	United Kingdom Supreme Court	United Kingdom	20 May 2020	BAILII		34
Anson v HMRC	[2015] UKSC 44; [2015] 4 All ER 288	United Kingdom Supreme Court	United Kingdom	1 Jul 2015	BAILII		19
DCC Holdings (UK) Ltd v Revenue and Customs Commissioners	[2010] UKSC 58; [2011] 1 WLR 44	United Kingdom Supreme Court	United Kingdom	15 Dec 2010	BAILII		49
Fowler	[2017] UKUT 219	United Kingdom Upper Tribunal	United Kingdom	30 May 2017	BAILII		3
East End Dwellings Co Ltd v Finsbury Borough Council	[1952] AC 109		United Kingdom	circa 1952	LexisNexis / Westlaw		123
Marshall v Kerr	[1995] 1 AC 148		United Kingdom	circa 1995	LexisNexis / Westlaw		51

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