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| Case Name † | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index | |
| Dr Paul Broome v Revenue & Customs | [2011] UKFTT 760 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Nov 2011 | BAILII |
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| ERNEST BATTEN v Revenue & Customs (Residence of an individual - application of Gaines-Coper and common law principles - discovery assessment) | [2022] UKFTT 199 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Jun 2022 | BAILII |
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1 |
| Gaines-Cooper v Revenue & Customs Rev 2 | [2006] UKSPC SPC00568 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 31 Oct 2006 | BAILII |
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| GC v HMRC (TC) (Residence and Presence Conditions: ordinary residence) | [2014] UKUT 251 | United Kingdom Upper Tribunal | United Kingdom | 30 May 2014 | BAILII |
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1 |
| Glyn v HMRC | [2018] UKFTT 219 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 18 Apr 2018 | BAILII |
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2 |
| Grace v HMRC | [2011] UKFTT 36 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 Jan 2011 | BAILII |
|
1 |
| Grace v Revenue & Customs | [2008] UKSPC SPC00663 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 2 May 2008 | BAILII |
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| Hankinson v HMRC |
[2009] UKFTT 384; |
First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Dec 2009 | BAILII |
|
8 |
| Hargreaves v HMRC | [2019] UKFTT 244 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Apr 2019 | BAILII |
|
10 |
| HMRC v Grace |
[2008] EWHC 2708 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 11 Nov 2008 | BAILII |
|
10 |
| L v O (Stay of Order; Hadkinson Order; Security for Costs) | [2024] EWFC 6 | England and Wales Family Court | United Kingdom - England and Wales | 26 Jan 2024 | BAILII |
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| Lazarychev () v Lyndou | [2024] EWHC 8 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 9 Jan 2024 | BAILII |
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2 |
| Lee Barrett v Revenue & Customs | [2007] UKSPC SPC00639 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 27 Sep 2007 | BAILII |
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| Lyle Dicker Grace v The Commissioners for Her Majesty’s Revenue and Customs |
[2009] EWCA Civ 1082; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 28 Oct 2009 | BAILII |
|
21 |
| Lyons v Revenue and Customs (Residence of an individual - application of Gaines-Cooper and common law principles) | [2023] UKFTT 294 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Mar 2023 | BAILII |
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| 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 |
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| Peck v Revenue and Customs (INCOME TAX : residence) | [2017] UKFTT 770 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Oct 2017 | BAILII |
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| Samuel Megwa v Revenue & Customs | [2010] UKFTT 543 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Oct 2010 | BAILII |
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| Shepherd v Revenue and Customs | [2005] UKSPC SPC00484 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 20 Jun 2005 | BAILII |
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| Suzanne Ruth Henderson v Scott Henderson | [2013] HKCFI 1963 | Hong Kong Court of First Instance | Hong Kong | 27 Nov 2013 | HKLII |
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3 |
| Tucza v HMRC |
[2010] UKFTT 53; |
First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Feb 2010 | BAILII |
|
2 |
| Turberville v Revenue & Customs |
[2010] UKFTT 69; |
First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Feb 2010 | BAILII |
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| William Thomson vroland John Jeans | [2015] HKCFI 377 | Hong Kong Court of First Instance | Hong Kong | 31 Mar 2015 | HKLII |
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| X v The Secretary of State for the Home Department | [2021] EWHC 355 (Fam) | High Court of England and Wales | United Kingdom - England and Wales | 18 Feb 2021 | BAILII |
|
3 |
| 9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 4f55u16a 7a69u16a 6587u16a | [2013] HKCFI 1347 | Hong Kong Court of First Instance | Hong Kong | 27 Nov 2013 | HKLII |
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