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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
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
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
Ui2024001005 [2024] UKAITUR UI2024001005 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
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
Mauritius Telecom Ltd v Emtel Ltd (Mauritius) [2024] UKPC 9 Privy Council United Kingdom 22 Apr 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
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
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
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
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
Holdings Ltd [2023] UKSC 37 United Kingdom Supreme Court United Kingdom 25 Oct 2023 BAILII flag 3
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
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
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
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
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
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
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
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
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
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
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
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

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
Fowler v HMRC [2018] EWCA Civ 2544 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Nov 2018 BAILII flag 3
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 flag 49
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 flag 23
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
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

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