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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Bell v Revenue And Customs (INCOME TAX - relief on gifts of shares to charity) | [2023] UKFTT 989 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Nov 2023 | BAILII |
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| KAY v Revenue & Customs (INCOME TAX - Claim for relief on gift of shares to charity under section 587B of the Income and Corporation Taxes Act 1988 - shares listed on the Alternative Investment Market (AIM)) | [2023] UKFTT 861 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Oct 2023 | BAILII |
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| Commissioners for His Majesty's Revenue and Customs v Conran (INCOME AND CORPORATION TAX - valuation of transfer of licensing agreement between group LLP to group Co) | [2023] UKUT 166 | United Kingdom Upper Tribunal | United Kingdom | 12 Jul 2023 | BAILII |
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| Executors of the Estate of Linington v HMRC | [2023] UKFTT 89 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Jan 2023 | BAILII |
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1 |
| (1) NICHOLAS CLOSE(2) ANDREW NUTTALL(3) GRAHAM CHISNALL v Revenue & Customs (INCOME TAX - relief on gift of shares to charity - shares admitted to dealing on AIM) | [2022] UKFTT 193 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 May 2022 | BAILII |
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1 |
| McArthur & Another v Revenue and Customs | [2021] UKFTT 237 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Jun 2021 | BAILII |
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2 |
| May (see Patel & others v RCC | [2019] UKFTT 620 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Oct 2019 | BAILII |
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1 |
| Netley v HM Revenue & Customs | [2017] UKFTT 442 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 May 2017 | BAILII |
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5 |
| Commissioner of Rating and Valuation | [2016] HKLdT 107 | Hong Kong Lands Tribunal | Hong Kong | 23 Sep 2016 | HKLII |
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| Spring Capital Ltd v HMRC | [2015] UKFTT 66 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Feb 2015 | BAILII |
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9 |
| Dyer v Revenue & Customs | [2013] UKFTT 691 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Nov 2013 | BAILII |
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| Cravecrest v Duke of Westminster | [2013] EWCA Civ 731 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 19 Jun 2013 | BAILII |
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3 |
| Bishopsgate Parking (No 2) Ltd v Welsh Ministers |
[2012] UKUT 22; |
United Kingdom Upper Tribunal | United Kingdom | 3 May 2012 | BAILII |
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8 |
| A Leolin Price CBE QC v Revenue & Customs | [2010] UKFTT 474 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Oct 2010 | BAILII |
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| Fryer (personal representatives of Arnold (deceased)) | [2010] UKFTT 87 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Feb 2010 | BAILII |
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1 |
| Nader, HMRC v Bower | [2008] EWHC 3105 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 5 Nov 2008 | BAILII |
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3 |
| Tapp v Revenue and Customs - Capital Taxes |
[2008] EWLands TMA_284_2008; |
England and Wales Lands Tribunal | United Kingdom - England and Wales | 5 Sep 2008 | BAILII |
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| McArthur, Executors Of v Revenue & Customs | [2008] UKSPC SPC00700 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 9 Jul 2008 | BAILII |
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| Revenue & Customs | [2007] UKSPC SPC00602 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 21 Mar 2007 | BAILII |
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| Lloyds TSB Private Banking Plc v Inland Revenue Capital Taxes | [2005] EWLands DET_47_2004 | England and Wales Lands Tribunal | United Kingdom - England and Wales | 10 Oct 2005 | BAILII |
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| Townpub Pty Ltd v P J Ryan's Hotels Pty Ltd | [2005] QCCTG 1 | Queensland Commercial and Consumer Tribunal - Gaming List | Australia - Queensland | 28 Apr 2005 | AustLII |
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| Ryde International PLC v London Regional Transport |
[2004] EWCA Civ 232; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 5 Mar 2004 | BAILII |
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24 |
| Fletcher Construction Australia Ltd v Lines MacFarlane & Marshall Pty Ltd |
[2001] VSCA 167; |
Supreme Court of Victoria - Court of Appeal | Australia - Victoria | 1 Oct 2001 | AustLII |
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76 |
| Prosser v Inland Revenue | [2000] EWLands DET_1_2000 | England and Wales Lands Tribunal | United Kingdom - England and Wales | 26 Jun 2000 | BAILII |
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| Carl v Grosvenor Estate Belgravia | [2000] EWLands LRA_33_1999 | England and Wales Lands Tribunal | United Kingdom - England and Wales | 22 Jun 2000 | BAILII |
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| Burns Philp Trustee Co Ltd v Commissioner of Estate & Gift Duties [1990] FJLawRp 29 | (1990) 36 FLR 148 | Australia | 9 Oct 1990 | PacLII |
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| [1985] Hkcfi 240 (23 May 1985) | [1985] HKCFI 240 | Hong Kong Court of First Instance | Hong Kong | 23 May 1985 | HKLII |
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| Re Henry Frederick Heaton Walsh v Deputy Commissioner of Taxation | [1983] FCA 127 | Federal Court of Australia | Australia - Commonwealth | 1 Jul 1983 | AustLII |
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| Sarah Coventry Pty Ltd v Carmody |
[1974] VicRp 98; |
Australia - Victoria | 20 Nov 1973 | AustLII |
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| Estate of Bruce-Smith v FCT |
[1973] HCA 48; |
High Court of Australia | Australia - Commonwealth | 23 Oct 1973 | AustLII |
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6 |
| Lakshmi Kant Jha v Commissioner of Wealth Tax Bihar and Orissa |
[1973] INSC 82; |
Supreme Court of India | India | 16 Apr 1973 | LIIofIndia |
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| Journal Article Title | Citation(s) | Author | Jurisdiction | Date † | Full Text | Citation Index | |
| "Valuation Principles in the Income Tax Assessment Act" | (1996) 8 (2) Bond Law Review 114 | Marks, Bernard | Australia | circa 1996 | AustLII |
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