How many times has [2020] STC 1476 been cited?

[2020] STC 1476 is cited by 2 judgment(s) in this dataset.

[2020] STC 1476

· cited by 2 · influence score 13/100

Is it still good law? No negative treatment found in this dataset — it has been cited without being doubted or overruled here.

How to cite

[2020] STC 1476

Neutral citation format (OSCOLA). Always confirm against the official judgment.

Cited · 2

Cited — Oisin Fanning v The Commissioners for HMRC 2023-03-13
“…The correct approach to deeming provisions was summarised by Lord Briggs in Fowler v HMRC [2020] UKSC 22; [2020] STC 1476 at [27]:…”
Cited — Ardeshir Naghshineh v The Commissioners for HMRC 2022-01-13
“…is artificial and unworkable; and to the extent that it is built on a statutory hypothesis, it stretches the statute too far, citing Fowler v R&C Commissioners [2020] STC 1476.…”