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| Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
| Wiseman v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) | [2020] UKFTT 383 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Sep 2020 | BAILII |
|
 1 |
| Haslam v HMRC | [2020] UKFTT 304 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Jul 2020 | BAILII |
|
2 |
| Jason Wilkes v HMRC | [2020] UKFTT 256 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Jun 2020 | BAILII |
|
10 |
| Carthy v Revenue & Customs (NCOME TAX : High Income Child Benefit Charge (HICBC) : Hearings in private) | [2020] UKFTT 188 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Apr 2020 | BAILII |
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|
| Morrow v Revenue & Customs | [2020] UKFTT 184 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Apr 2020 | BAILII |
|
2 |
| Michael Roberts v HMRC | [2020] UKFTT 122 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Mar 2020 | BAILII |
|
1 |
| HMRC v Robertson | [2019] UKUT 202 | United Kingdom Upper Tribunal | United Kingdom | 2 Jul 2019 | BAILII |
|
31  |
| Slocock v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) | [2018] UKFTT 569 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Oct 2018 | BAILII |
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|
| Lau v HMRC | [2018] UKFTT 230 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Apr 2018 | BAILII |
|
29 |
| Legislation Name | Provision |
| Interpretation Act 1978 (NT) | s18 |
| Finance Act | s58 |
| Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
| HMRC v Raymond Tooth | [2018] UKUT 38 | United Kingdom Upper Tribunal | United Kingdom | 7 Feb 2018 | BAILII |
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32 |