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Fisher v Revenue & Customs Commissioners     3

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Hoey v HMRC	[2022] EWCA Civ 656; [2022] 1 WLR 4113	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 May 2022	BAILII		10
CAERDAV Ltd (FORMERLY CARDIFF AVIATION Ltd) v Revenue & Customs (CUSTOMS DUTY AND VAT-importation of aircraft-whether within EU customs special procedure when entered UK-impact of expired end use authorisation)	[2022] UKFTT 105	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Mar 2022	BAILII
Commissioners for His Majesty's Revenue and Customs v Fisher	[2023] UKSC 44	United Kingdom Supreme Court	United Kingdom	21 Nov 2023	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Wielockx	[1995] EUECJ C-80/94; [1995] ECR I-2493	Court of Justice of the European Communities	Europe	11 Aug 1995	BAILII		48
Hoey v HMRC	[2022] EWCA Civ 656; [2022] 1 WLR 4113	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 May 2022	BAILII		10
Sanderson v Revenue and Customs Comrs	[2016] EWCA Civ 19; [2016] 4 WLR 67	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Jan 2016	BAILII		20
CAERDAV Ltd (FORMERLY CARDIFF AVIATION Ltd) v Revenue & Customs (CUSTOMS DUTY AND VAT-importation of aircraft-whether within EU customs special procedure when entered UK-impact of expired end use authorisation)	[2022] UKFTT 105	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Mar 2022	BAILII
IRC v Willoughby	[1997] UKHL 29; (1997) 70 Tax Cas 57; [1997] 1 WLR 1071	House of Lords	United Kingdom	10 Jul 1997	BAILII		30
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
Commissioners for His Majesty's Revenue and Customs v Fisher	[2023] UKSC 44	United Kingdom Supreme Court	United Kingdom	21 Nov 2023	BAILII
Peter Fisher, Stephen Fisher, Anne Fisher and Revenue and Customs (Income tax - anti-avoidance - transfer of assets abroad)	[2020] UKUT 62	United Kingdom Upper Tribunal	United Kingdom	4 Mar 2020	BAILII		3
R v Saunders	1980 1 QB 72		United Kingdom	circa 1980	LexisNexis / Westlaw		2
Congreve v IRC	30 Tax Cas 163		United Kingdom	circa 2022			4
Inland Revenue Commissioners v Brebner	[1967] 2 AC 18; [1967] 1 All ER 779		United Kingdom	circa 1967	LexisNexis / Westlaw		47
Sassoon v Commissioners of Inland Revenue	(1943) 25 Tax Cas 154		United Kingdom	circa 1943			1
Lord Howard de Walden v Inland Revenue Commissioners	[1941] 1 KB 389		United Kingdom	circa 1941	LexisNexis / Westlaw		1
Carvill v IRC	[2000] STC (SCD) 143		United Kingdom	circa 2000			6
Fii (Cjeu) 1	[2012] 2 AC 436		United Kingdom	circa 2012	LexisNexis / Westlaw		15
Columbus Container Services BVBA & Co v Finanzamt Bielefeld-Innenstadt	[2009] 1 CMLR 8		Europe	circa 2009			1
Fynn v Irc	[1958] 1 WLR 585		United Kingdom	circa 1958	LexisNexis / Westlaw		2
Finanz Koln-Alnstadt v Schumacker	[1996] QB 28		United Kingdom	circa 1996	LexisNexis / Westlaw		3
Government of the French Community v Flemish Government	[2009] All ER (EC) 187		Europe	circa 2009	LexisNexis		1