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Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Commissioners of Customs and Excise v Sinclair Collis Ltd	[2001] UKHL 30; [2001] All ER (D) 29; [2001] STI 893; [2001] BVC 378; [2001] BTC 5284	House of Lords	United Kingdom	7 Jun 2001	BAILII		19
Dr Beynon & Partners v Customs and Excise Commissioners	[2004] UKHL 53; [2004] 4 All ER 1091; [2005] 1 WLR 86; [2004] All ER (D) 396; [2004] BTC 5794	House of Lords	United Kingdom	25 Nov 2004	BAILII		57
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1136
HMRC v Denyer	[2007] EWHC 2750	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII
Pratt v Aigaion Insurance Co SA (The Resolute)	[2008] UKHL 23; [2008] 2 All ER 863; [2008] 2 All ER (Comm) 574; [2008] Lloyds Rep IR 610; [2008] 1 WLR 888; [2008] All ER (D) 210	House of Lords	United Kingdom	14 Mar 2008	BAILII		9
Somma v Hazelhurst	[1978] 1 WLR 1014		United Kingdom	circa 1978	LexisNexis / Westlaw		8
Street v Mountford	[1985] UKHL 4; [1985] AC 809; [1985] 2 All ER 289; [1985] 2 WLR 877; [1985] ANZ Conv R 318	House of Lords	United Kingdom	2 May 1985	BAILII		318
Tumble Tots (UK) v Revenue and Customs Commissioners	[2007] EWHC 103	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII