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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Jones v Garnett (Inspector of Taxes) |
[2007] UKHL 35; |
House of Lords | United Kingdom | 25 Jul 2007 | BAILII |
|
 14  |
| Clipperton v Revenue & Customs (INCOME TAX - settlements legislation) | [2021] UKFTT 12 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Jan 2021 | BAILII |
|
1 |
| Legislation Name | Provision |
| Finance Act 1988 | |
| Finance Act 1989 | s32 |
| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Chinn v Collins |
|
United Kingdom | circa 1981 | LexisNexis / Westlaw |
|
10 |
|
| Mills v Commissioners of Inland Revenue |
|
United Kingdom | circa 1975 | LexisNexis / Westlaw |
|
9 |
|
| Copeman v Coleman |
|
United Kingdom | circa 1939 | LexisNexis / Westlaw |
|
9 |
|
| Commissioners of Inland Revenue v Leiner |
|
United Kingdom | circa 1964 |
|
8 |
||
| Crossland v Hawkins |
|
United Kingdom | circa 1960 |
|
8 |
||
| Butler v Wildin |
|
United Kingdom | circa 1988 |
|
7 |
||
| Bulmer v Inland Revenue Commissioners |
|
Court of Chancery | United Kingdom | circa 1967 | LexisNexis / Westlaw |
|
7 |
| Young v Pearce |
|
United Kingdom | circa 1996 |
|
4 |
||
| Thomas v Marshall |
|
United Kingdom | circa 1967 |
|
3 |
||
| Clipperton v Revenue & Customs (INCOME TAX - settlements legislation) | [2021] UKFTT 12 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Jan 2021 | BAILII |
|
1 |
| "Why Taxing the Micro-Business is Not Simple - A Cautionary Tale From the 'Old World'" | [2006] JlATaxTA 5 | Freedman, Judith | Australia | circa 2006 | AustLII |
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