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| Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
| Sanders v Stafford Borough Council | [2022] UKFTT 311 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Aug 2022 | BAILII |
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| London Luton Hotel BPRA Property Fund LLP v Revenue & Customs (PROCEDURE : application for costs) | [2019] UKFTT 746 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Dec 2019 | BAILII |
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| Swales v Revenue & Customs (PROCEDURE : application for costs) | [2019] UKFTT 619 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Sep 2019 | BAILII |
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| Daniels v Revenue & Customs (PROCEDURE : Other) | [2019] UKFTT 140 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 Feb 2019 | BAILII |
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| Shah v Revenue & Customs (Procedure : Application for Costs) | [2019] UKFTT 90 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Feb 2019 | BAILII |
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| Cannon v Revenue and Customs (Income Tax/Corporation Tax : Other) | [2018] UKFTT 160 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 Mar 2018 | BAILII |
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| Rokit Ltd v Revenue and Customs (PROCEDURE : Other) | [2017] UKFTT 618 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Aug 2017 | BAILII |
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| British-American Tobacco (Holdings) Ltd v HMRC | [2017] UKFTT 99 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Jan 2017 | BAILII |
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4 |
| Football Mundial Ltd v HMRC | [2016] UKFTT 736 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Nov 2016 | BAILII |
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1 |
| Bayliss v Revenue and Customs (PROCEDURE : Other) | [2016] UKFTT 608 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Sep 2016 | BAILII |
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| Healey v Revenue and Customs (PROCEDURE : Other) | [2016] UKFTT 44 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 Jan 2016 | BAILII |
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| Leasing Number 1 Partnership v Revenue & Customs (PROCEDURE : Other) | [2015] UKFTT 601 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Oct 2015 | BAILII |
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| Invicta Foods Ltd v HMRC | [2014] UKFTT 456 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 May 2014 | BAILII |
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7 |
| Messrs J H & I M Ward (Partnership) v Revenue & Customs | [2014] UKFTT 108 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Jan 2014 | BAILII |
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| Market & Opinion Research International Ltd v Revenue & Customs | [2013] UKFTT 475 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Sep 2013 | BAILII |
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9 |
| Eyecare v Revenue & Customs | [2012] UKFTT 372 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 May 2012 | BAILII |
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1 |
| Legislation Name | Provision |
| Finance Act 1994 | s16, s139 |
| Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
| HMRC v Atlantic Electronics Ltd | [2012] UKUT 45 | United Kingdom Upper Tribunal | United Kingdom | 6 Feb 2012 | BAILII |
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| Atlantic Electronics Ltd | [2011] UKFTT 314 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 May 2011 | BAILII |
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6 |
| Atlantic Electronics Ltd v Revenue & Customs | [2011] UKFTT 276 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Feb 2011 | BAILII |
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1 |
| Bowcombe Shoot v HMRC | [2011] UKFTT 64 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 18 Jan 2011 | BAILII |
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4 |
| Hawkeye Communications v HMRC | [2010] UKFTT 636 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Dec 2010 | BAILII |
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10 |
| Everest Ltd v Revenue & Customs | [2010] UKFTT 621 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Dec 2010 | BAILII |
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6 |
| Surestone Ltd v HMRC | [2009] UKFTT 352 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Dec 2009 | BAILII |
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9 |
| R (Eastenders Cash & Carry plc) v Revenue and Customs Comrs | [2012] EWCA Civ 15 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 20 Jan 2012 | BAILII |
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11 |