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HMRC v Fisher & ors WTLR(w) 2021-14
WTLR Issue: Web Only
COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS
V
1. PETER FISHER
2. STEPHEN FISHER
3. ANNE FISHER
JUDGMENT NEWEY LJ: [1] Over the years, the Fisher family built up a betting business which, from 1988, was run through a company, Stan James (Abingdon) Limited (‘SJA’). In 2000, SJA sold much of its business to Stan James Gibraltar Limited (‘SJG’). The present appeal concerns assessments to tax made on Stephen Fisher, his wife …
Counsel Details
David Ewart QC, Oliver Conolly (both Pump Court Tax Chambers, 16 Bedford Row, London WC1R 4EF, tel 020 7414 8080, email clerks@pumptax.com), Brendan McGurk (Monckton Chambers, 1 & 2 Raymond Buildings, Gray’s Inn, London WC1R 5NR, tel 020 7405 7211) and Barbara Belgrano (also Pump Court Tax Chambers), instructed by General Counsel and Solicitor to HM Revenue and Customs (HM Revenue and Customs Solicitor’s Office, 14 Westfield Avenue, Stratford, London E20 1HZ) for the appellants.
Philip Baker QC (Field Court Tax Chambers, 3 Field Court, Gray’s Inn, London WC1R 5EP, tel 020 3693 3700, email chambers@fieldtax.com) and Rory Mullan QC (Old Square Tax Chambers, 15 Old Square, Lincoln’s Inn, London WC2A 3UE, tel 020 7242 2744, email taxchambers@15oldsquare.co.uk), instructed by Sharpe Pritchard LLP (Sharpe Pritchard LLP, Elm Yard, 10-16 Elm Street, London WC1X 0BJ, tel 020 7405 4600) for the respondents.
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Asscher v Staatssecretaris van Financiën [1996] EUECJ C-107/94
- Cadbury Schweppes plc v Inland Revenue Commissioners [2006] EUECJ C-196/04
- Carvill v IRC [2000] STC (SCD) 143
- Columbus Container Services BVBA & Co v Finanzamt Bielefeld-Innenstadt [2007] EUECJ C-298/05
- Congreve v Inland Revenue Commissioners (1948) 30 TC 163
- European Commission v United Kingdom [2014] EUECJ C-112/14
- Finanzamt Köln-Altstadt v Schumacker [1995] EUECJ C-279/93
- Fynn v Inland Revenue Commissioners [1958] 1 WLR 585
- Government of the French Community v Flemish Government [2007] EUECJ C-212/06
- HMRC v Charlton Corfield & Corfield [2012] UKUT 770 (TCC)
- Hornbach-Baumarkt AG v Finanzamt Landau [2018] EUECJ C-382/16
- Inland Revenue Commissioners v Brackett [1986] STC 521
- Inland Revenue Commissioners v Brebner (1967) 43 TC 705
- Inland Revenue Commissioners v McGuckian [1997] UKHL 22
- Inland Revenue Commissioners v Pratt [1982] STC 756
- Inland Revenue Commissioners v Willoughby [1997] UKHL 29
- Lord Howard de Walden v Inland Revenue Commissioners (1941) 25 TC 121
- R v Saunders [1980] QB 72
- Sanderson v Revenue and Customs Commissioners [2016] EWCA Civ 19
- Sassoon v Commissioners of Inland Revenue (1943) 25 TC 154
- Test Claimants in Class IV of the ACT Group Litigation v Inland Revenue Commissioners [2006] EUECJ C-374/04
- Test Claimants in the FII Group Litigation v Inland Revenue Commissioners [2006] EUECJ C-446/04
- Vestey v Inland Revenue Commissioners (1979) 54 TC 503
- Weigel v Finanzlandesdirektion Für Voralberg [2004] EUECJ C-387/01
- X GmbH v Finanzamt Stuttgart – Körperschaften [2019] EUECJ C-135/17
Legislation Referenced
- Betting and Gaming Duties Act 1981
- Betting and Gaming Duties Act 1981, s1
- Betting and Gaming Duties Act 1981, s9
- Finance Act 1936
- Finance Act 1936, s18
- Finance Act 1981
- Finance Act 1981, s45
- Finance Act 1981, s46
- Finance Act 1997
- Finance Act 1997, s81
- Income and Corporation Taxes Act 1970
- Income and Corporation Taxes Act 1970, s470
- Income and Corporation Taxes Act 1970, s478
- Income and Corporation Taxes Act 1988
- Income and Corporation Taxes Act 1988, s739
- Income and Corporation Taxes Act 1988, s740
- Income and Corporation Taxes Act 1988, s741
- Income and Corporation Taxes Act 1988, s742
- Income and Corporation Taxes Act 1988, s743
- Income and Corporation Taxes Act 1988, s744
- Income Tax (Trading and Other Income) Act 2005
- Income Tax (Trading and Other Income) Act 2005, s198
- Income Tax Act 1952
- Income Tax Act 1952, s412
- Income Tax Act 2007
- Income Tax Act 2007, Part 13
- Income Tax Act 2007, s720
- Income Tax Act 2007, s742A
- Taxation of Chargeable Gains Act 1992
- Taxation of Chargeable Gains Act 1992, s13
- Taxes Management Act 1970
- Taxes Management Act 1970, s29
- Taxes Management Act 1970, s8
- Treaty on the Functioning of the European Union
- Treaty on the Functioning of the European Union, Art 355(3)
- Treaty on the Functioning of the European Union, Art 45
- Treaty on the Functioning of the European Union, Art 49
- Treaty on the Functioning of the European Union, Art 56
- Treaty on the Functioning of the European Union, Art 63