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PJ Underwood v HM Revenue and Customs     5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Jerome v Kelly (Inspector of Taxes)	[2004] UKHL 25; [2004] 2 All ER 835; [2005] IP & T 211; [2005] RPC 10; [2004] 1 WLR 1409; [2004] All ER (D) 168; [2004] STI 1201; [2004] WTLR 681; [2005] HRLR 38; [2005] UKHRR 939; [2004] BTC 176; 76 Tax Cas 147; [2005] 2 AC 738	House of Lords	United Kingdom	13 May 2004	BAILII		54
Abbey National Building Society v Cann	[1990] UKHL 3; [1991] 1 AC 56; [1990] 1 All ER 1085; [1990] 2 WLR 832	House of Lords	United Kingdom	29 Mar 1990	BAILII		89
Kirby v Thorn EMI	[1988] 2 All ER 947; [1988] 1 WLR 445		United Kingdom	circa 1988	LexisNexis		19
O'Brien v Benson's Hosiery (Holdings) Ltd	[1980] AC 562		United Kingdom	circa 1980	LexisNexis / Westlaw		19
Coren v Keighley	(1972) 48 Tax Cas 370		United Kingdom	circa 1972			7
Sargaison v Roberts	[1969] 1 WLR 951; [1969] Tax Cas 612		United Kingdom	circa 1969	LexisNexis / Westlaw		10
Lysaght v Edwards	[1876] UKLawRpCh 123; (1876) 2 Ch D 499		United Kingdom	20 Mar 1876	CommonLII		171
PJ Underwood v HM Revenue and Customs	[2008] EWHC 108	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII