Cases Referenced

  • Persche v Finanzamt Lüdenscheid [2009] WTLR 483
  • Routier & anor v Commissioners for Her Majesty's Revenue and Customs [2014] WTLR 1717
  • Routier & anor v Commissioners for Her Majesty's Revenue and Customs [2016] EWCA Civ 938
  • Routier & anor v Commissioners for Her Majesty's Revenue and Customs [2017] EWCA Civ 1584
  • The Camille and Henry Dreyfus Foundation Inc v Commissioners of Inland Revenue [1955] UKHL TC 36 126