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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| AD Bly Groundworks and Civil Engineering Ltd v Revenue and Customs (CORPORATION TAX - whether provisions in Co's accounts in respect of liabilities to make future pension payments were deductible expenses incurred wholly and exclusively for the purposes of a trade) | [2024] UKUT 104 | United Kingdom Upper Tribunal | United Kingdom | 22 Apr 2024 | BAILII |
|
 |
| Thornton v Revenue Commissioners (Approved) | [2023] IECA 316 | Irish Competition Authority | Republic of Ireland | 21 Dec 2023 | BAILII |
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| Gala Film Partners, LLP v Revenue & Customs (Procedure) | [2023] UKFTT 699 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Aug 2023 | BAILII |
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| McClean v Thornhill | [2023] EWCA Civ 466 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 28 Apr 2023 | BAILII |
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| Thornton v Revenue Commissioners; McDermott v Revenue Commissioners (Approved) | [2022] IEHC 396 | High Court of Ireland | Republic of Ireland | 1 Jul 2022 | BAILII |
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| Hoey v HMRC |
[2022] EWCA Civ 656; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 13 May 2022 | BAILII |
|
10 |
| McClean v Thornhill QC |
[2022] EWHC 457 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 8 Mar 2022 | BAILII |
|
3 |
| JASON CALLEN v Revenue & Customs (Discovery assessment - was the taxpayer or a person acting on his behalf careless) | [2022] UKFTT 40 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Feb 2022 | BAILII |
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| Ingenious Games LLP v HMRC | [2021] EWCA Civ 1180 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 4 Aug 2021 | BAILII |
|
8 |
| Poll v Revenue And Customs (INCOME TAX - Trading Losses - Sideways loss relief) | [2021] UKFTT 223 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 May 2021 | BAILII |
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| Foundation Partners (GP) (a firm) v Revenue and Customs (INCOME TAX - partnership established for purposes of constructing a building in Montenegro) | [2021] UKFTT 18 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 Jan 2021 | BAILII |
|
2 |
| Sherrington, Waite and Metcalfe v HMRC | [2020] UKFTT 128 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Mar 2020 | BAILII |
|
1 |
| Thomson, Mungavin and Worsfold v HMRC | [2018] UKFTT 396 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Jul 2018 | BAILII |
|
2 |
| Rosgosstrakh Ltd v Yapi Kredi Finansal Kiralama AO | [2017] EWHC 3377 (Comm) | High Court of England and Wales | United Kingdom - England and Wales | 20 Dec 2017 | BAILII |
|
5 |
| Hardy v Revenue and Customs (Income Tax/Corporation Tax : Losses) | [2017] UKFTT 754 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Oct 2017 | BAILII |
|
1 |
| Degorce v HMRC |
[2017] EWCA Civ 1427; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 6 Oct 2017 | BAILII |
|
19 |
| Brain Disorders Research Ltd Partnership v Revenue and Customs (INCOME TAX tax avoidance scheme) | [2017] UKUT 176 | United Kingdom Upper Tribunal | United Kingdom | 8 May 2017 | BAILII |
|
7 |
| Samarkand Film Partnership No 3 v HMRC | [2017] EWCA Civ 77 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 24 Feb 2017 | BAILII |
|
18 |
| Ingenious Games LLP v The Commissioners for Her Majesty s Revenue and Customs | [2016] UKFTT 521 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Aug 2016 | BAILII |
|
5 |
| 1 LP (acting through Mr D J Cowen) v Revenue and Customs Commissioners | [2016] UKFTT 253 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 18 Apr 2016 | BAILII |
|
3 |
| Eclipse Film Partners No 35 LLP v HMRC | [2015] EWCA Civ 95 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 17 Feb 2015 | BAILII |
|
18 |
| Flanagan v HMRC | [2014] UKFTT 175 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Feb 2014 | BAILII |
|
9 |
| Mahesh Chand v MGT of M/S LE Meridien - WP (C) 5311/2000 | [2013] INDLHC 2918 | High Court of Delhi | India | 1 Jul 2013 | LIIofIndia |
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| Patrick Degorce v Revenue & Customs | [2013] UKFTT 178 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Mar 2013 | BAILII |
|
2 |
| Eclipse Film Partners No 35 LLP v Revenue and Customs Commissioners | [2012] UKFTT 270 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Apr 2012 | BAILII |
|
6 |
| Coales v Revenue and Customs Commissioners | [2012] UKFTT 47 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Jan 2012 | BAILII |
|
8 |
| Parastream Ltd v Revenue & Customs | [2011] UKFTT 414 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Jun 2011 | BAILII |
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| Glaze & Frame Ltd v Revenue and Customs | [2005] UKSPC SPC00497 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 30 Aug 2004 | BAILII |
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| New Angel Court Ltd v Adam (HM Inspector of Taxes) |
[2004] EWCA Civ 242; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 16 Mar 2004 | BAILII |
|
2 |
| New Angel Court Ltd v Inspector of Taxes |
[2003] EWHC 1876 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 25 Jul 2003 | BAILII |
|
1 |
| IRC v Trustees of the Sema Group Pension Scheme |
[2002] EWCA Civ 1857; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 19 Dec 2002 | BAILII |
|
7 |
| Dr ARajakaran Reddy v NTR University of Health Sciences - WPNo 20716 of 2001 | [2002] INAPHC 20 | High Court of Andhra Pradesh | India - Andhra Pradesh | 23 Jan 2002 | LIIofIndia |
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| Ka Wah Bank Ltd v Bhagwan Shankardas Moorjani | [2002] HKCFA 1 | Hong Kong Court of Final Appeal | Hong Kong | 10 Jan 2002 | HKLII |
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| Ka Wah Bank Ltd v Bhagwan Shankardas Moorjani | [2002] HKCFA 2 | Hong Kong Court of Final Appeal | Hong Kong | 10 Jan 2002 | HKLII |
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| ABC Ltd v Inspector Of Taxes | [2001] UKSC SPC00300 | United Kingdom Supreme Court | United Kingdom | 20 Jul 2001 | BAILII |
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| Halifax PLC Country Wide Properrty Investments Ltd v Revenue & Customs | [2001] UKVAT V17124 | VAT & Duties Tribunals | United Kingdom | 5 Jul 2001 | BAILII |
|
|
| C v DPP |
[1995] UKHL 15; |
House of Lords | United Kingdom | 16 Mar 1995 | BAILII |
|
73 |
| Dietrich v R |
[1992] HCA 57; |
High Court of Australia | Australia - Commonwealth | 13 Nov 1992 | AustLII |
|
1607 |
| Punjab Land Development and Reclamation Corporation Ltd , Cha v Presiding Officer, Labour Court, Chandigarh |
[1990] INSC 190; |
Supreme Court of India | India | 4 May 1990 | LIIofIndia |
|
44 |
| Re Commissioner of Taxation of the Commonwealth of Australia v Margaret Ruth John | [1987] FCA 274 | Federal Court of Australia | Australia - Commonwealth | 21 Aug 1987 | AustLII |
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| Re Commissioner of Taxation of the Commonwealth of Australia v Kelly Ford Pty Ltd; Kelly Wholesale Pty Ltd; Bane Finance Pty Ltd and Datival Merchandising Pty Ltd | [1984] FCA 78 | Federal Court of Australia | Australia - Commonwealth | 4 Apr 1984 | AustLII |
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| [1977] HKCFI 113 (3 December 1977) | [1977] HKCFI 113 | Hong Kong Court of First Instance | Hong Kong | 3 Dec 1977 | HKLII |
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| Commissioner for Inland Revenue v DR Chang Liang-Jen | [1977] HKCFI 67 | Hong Kong Court of First Instance | Hong Kong | 3 Dec 1977 | HKLII |
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| FCT v Patcorp Investments Ltd |
[1976] HCA 67; |
High Court of Australia | Australia - Commonwealth | 17 Aug 1976 | AustLII |
|
84 |
| Ransom v Higgs |
[1974] UKHL 5; |
House of Lords | United Kingdom | 13 Nov 1974 | BAILII |
|
75 |
| Williams v FCT |
[1972] HCA 48; |
High Court of Australia | Australia - Commonwealth | 11 Oct 1972 | AustLII |
|
17 |