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Fowler v HMRC   flag  34

[2020] UKSC 22; [2021] 1 All ER 97; [2020] 1 WLR 2227
United Kingdom Supreme Court
United Kingdom
20th May, 2020

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Commissioners for His Majesty's Revenue and Customs v GE Financial Investments [2024] EWCA Civ 797 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Jul 2024 BAILII flag
DELTA Merseyside Ltd v Uber Britannia Ltd [2024] EWCA Civ 802 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Jul 2024 BAILII flag
Commissioners for His Majesty's Revenue and Customs v Hotel La Tour Ltd (Rev1) [2024] EWCA Civ 564 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 May 2024 BAILII flag
Brown v Commissioners for His Majesty's Revenue & Customs [2024] EWCA Civ 92 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Feb 2024 BAILII flag
Kaur v SSHD [2023] EWCA Civ 1351 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Nov 2023 BAILII flag 1
Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs [2023] EWCA Civ 695 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Jun 2023 BAILII flag 1
Fanning v HMRC [2023] EWCA Civ 263; [2023] 1 WLR 2853 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Mar 2023 BAILII flag 3
Bilta (UK) Ltd (in liquidation) v Tradition Financial Services Ltd [2023] EWCA Civ 112 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Feb 2023 BAILII flag 4
Inmarsat Global Ltd v HMRC [2022] EWCA Civ 1076 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jul 2022 BAILII flag 2
Cadogan Holdings Ltd v Alberti [2022] EWCA Civ 499 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Apr 2022 BAILII flag
R (D4) v Secretary of State for the Home Department [2022] EWCA Civ 33; [2022] QB 508 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Jan 2022 BAILII flag 3
Lehman Brothers Holdings Scottish LP 3 v Lehman Brothers Holdings Plc [2021] EWCA Civ 1523 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Oct 2021 BAILII flag 1
HMRC v Ampleaward Ltd [2021] EWCA Civ 1459 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Oct 2021 BAILII flag 3
Eynsham Cricket Club v HMRC [2021] EWCA Civ 225 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Feb 2021 BAILII flag 2
HMRC v Northumbria Healthcare NHS Foundation Trust [2020] EWCA Civ 874 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Jul 2020 BAILII flag 4
Cats North Sea Ltd v Revenue and Customs (CTA in calculating capital allowances - transfer of a hydrocarbon pipeline to wholly owned subsidiary) [2024] UKFTT 512 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jun 2024 BAILII flag
Benoit D'Angelin v Revenue and Customs (INCOME TAX - BUSINESS INVESTMENT RELIEF - Introduction by Appellant of 1 5m foreign income to UK) [2024] UKFTT 462 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 May 2024 BAILII flag
ASSEMBLY GLOBAL NETWORKS Ltd v Revenue & Customs (PRELIMINARY ISSUE - whether notice of enquiry served by the time limit) [2024] UKFTT 304 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Apr 2024 BAILII flag
L & L Europe Ltd v Revenue and Customs (REMOTE GAMING DUTY - whether "cashback" payments meet) [2024] UKFTT 144 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Feb 2024 BAILII flag
McCabe v The Commissioner for His Majesty's Revenue and Customs (INCOME TAX - residence - whether Appellant had ceased to be resident in the UK - application of UK-Belgium DTC) [2022] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Sep 2022 BAILII flag
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 flag
A Taxpayer v Revenue And Customs (Income tax - residence - appellant exceeding 45 days in the UK) [2022] UKFTT 133 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Apr 2022 BAILII flag 1
JONATHAN OPPENHEIMER v Revenue & Customs (INCOME TAX - whether resident in UK or RSA - Article 4 of the Republic of South Africa/UK Double Tax Treaty 2002) [2022] UKFTT 112 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Mar 2022 BAILII flag
G E Financial Investments v Revenue & Customs (Corporation Tax - UK-US Double Tax Convention) [2021] UKFTT 210 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Jun 2021 BAILII flag
Mauritius Telecom Ltd v Emtel Ltd (Mauritius) [2024] UKPC 9 Privy Council United Kingdom 22 Apr 2024 BAILII flag
Appeal Under Section 13 of the Tribunals, Courts and Enforcement ACT 2007 by Vermilion Holdings Ltd Against the Commissioners for Her Majesty's Revenue and Customs [2021] ScotCS CSIH_45 Scottish Court of Session United Kingdom - Scotland 20 Aug 2021 BAILII flag
Holdings Ltd [2023] UKSC 37 United Kingdom Supreme Court United Kingdom 25 Oct 2023 BAILII flag 3
Telent Technology Services Ltd v Revenue And Customs (withdrawal of an appeal to the FTT against a VAT assessment recovering input tax credit) [2024] UKUT 183 United Kingdom Upper Tribunal United Kingdom 20 Jun 2024 BAILII flag
Commissioners for His Majesty's Revenue and Customs v Innovative Bites Ltd (Value Added Tax, Zero-Rating, Food, Confectionery, Note 5 Item 2 of Group 1 Schedule 8 Value Added Tax Act 1994 - Multi-Factorial Assessment when considering Note 5 - Whether FTT erred in concluding Mega Marshmallows are not confectionery) [2024] UKUT 95 United Kingdom Upper Tribunal United Kingdom 4 Apr 2024 BAILII flag
Haworth v Revenue and Customs (Capital gains tax - treaty relief pursuant to the UK/Mauritius double taxation treaty) [2024] UKUT 58 United Kingdom Upper Tribunal United Kingdom 4 Mar 2024 BAILII flag
GE Financial Investments v Revenue And Customs (CORPORATION TAX - UK/USA double tax convention - meaning of a "resident of Contracting State") [2023] UKUT 146 United Kingdom Upper Tribunal United Kingdom 29 Jun 2023 BAILII flag
Mark Shaw (as nominated member of TAL CPT Land Development Partnership LLP) v Revenue and Customs [2021] UKUT 100 United Kingdom Upper Tribunal United Kingdom 28 Apr 2021 BAILII flag 1
- Alberti v Cadogan Holdings Ltd (Leasehold Enfranchisement - House) [2021] UKUT 85 United Kingdom Upper Tribunal United Kingdom 9 Apr 2021 BAILII flag
Ui2024001005 [2024] UKAITUR UI2024001005 United Kingdom 6 Jun 2024 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1978 s9, s12, s15, s29

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Mark Shaw (as nominated member of TAL CPT Land Development Partnership LLP) v Revenue and Customs [2021] UKUT 100 United Kingdom Upper Tribunal United Kingdom 28 Apr 2021 BAILII flag 1
- Alberti v Cadogan Holdings Ltd (Leasehold Enfranchisement - House) [2021] UKUT 85 United Kingdom Upper Tribunal United Kingdom 9 Apr 2021 BAILII flag
Inland Revenue Comrs v Metrolands (Property Finance) Ltd [1981] 1 WLR 637 United Kingdom circa 1981 LexisNexis / Westlaw flag 27
East End Dwellings Co Ltd v Finsbury Borough Council [1952] AC 109 United Kingdom circa 1952 LexisNexis / Westlaw flag 123
Memec plc v IRC (1998) 71 Tax Cas 77 United Kingdom circa 1998 flag 12
Marshall v Kerr [1995] 1 AC 148; 67 Tax Cas 56 United Kingdom circa 1995 LexisNexis / Westlaw flag 51
Ui2024001005 [2024] UKAITUR UI2024001005 United Kingdom 6 Jun 2024 BAILII flag

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