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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| HMRC v Smith & Nephew Overseas Ltd | [2020] EWCA Civ 299 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 3 Mar 2020 | BAILII |
|
 2 |
| Revenue and Customs v Smith and Nephew Overseas Ltd (Tax) | [2018] UKUT 393 | United Kingdom Upper Tribunal | United Kingdom | 29 Nov 2018 | BAILII |
|
1 |
| Ball UK Holdings Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other) | [2017] UKFTT 457 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Jun 2017 | BAILII |
|
1 |
| Legislation Name | Provision | s80, s81, s82, s84
| Finance Act 1998 | |
| Finance Act 1996 |
| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| DCC Holdings (UK) Ltd v HMRC |
[2009] EWCA Civ 1165; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 10 Nov 2009 | BAILII |
|
5 |
| Greene King PLC v HMRC |
[2016] EWCA Civ 782; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 27 Jul 2016 | BAILII |
|
4 |
| Union Castle Mail Steamship Co Ltd v HMRC | [2016] UKFTT 526 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 Jul 2016 | BAILII |
|
3 |
| HMRC v Smith & Nephew Overseas Ltd | [2020] EWCA Civ 299 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 3 Mar 2020 | BAILII |
|
2 |
| Revenue and Customs v Smith and Nephew Overseas Ltd (Tax) | [2018] UKUT 393 | United Kingdom Upper Tribunal | United Kingdom | 29 Nov 2018 | BAILII |
|
1 |
| Ball UK Holdings Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other) | [2017] UKFTT 457 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Jun 2017 | BAILII |
|
1 |