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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Samarkand Film Partnership No 3 v HMRC | [2017] EWCA Civ 77 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 24 Feb 2017 | BAILII |
|
 18  |
| Eclipse Film Partners No 35 LLP v HMRC | [2015] EWCA Civ 95 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 17 Feb 2015 | BAILII |
|
18 |
| Ensign Tankers v Stokes |
|
United Kingdom | circa 1989 | LexisNexis / Westlaw |
|
13 |
|
| Hoey v HMRC |
[2022] EWCA Civ 656; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 13 May 2022 | BAILII |
|
10 |
| Continental Bank Leasing Corporation v Canada |
|
circa 1998 |
9 |
||||
| Backman v Canada |
[2001] 1 RCS 367; |
Supreme Court of Canada | Canada | 1 Mar 2001 | Supreme Court of Canada |
|
8 |
| Reed (Inspector of Taxes) v Young |
|
United Kingdom | circa 1986 | LexisNexis / Westlaw |
|
7 |
|
| Cobalt Data Centre 2 LLP and Cobalt Data Centre 3 LLP v Revenue and Customs | [2019] UKUT 342 | United Kingdom Upper Tribunal | United Kingdom | 15 Nov 2019 | BAILII |
|
5 |
| Brain Disorders Research Ltd Partnership v HMRC | [2018] EWCA Civ 2348 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 31 Oct 2018 | BAILII |
|
4 |
| Good v Commissioners of HM Revenue and Customs | [2023] EWCA Civ 114 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 10 Feb 2023 | BAILII |
|
2 |
| Thomas William Good v Revenue and Customs | [2021] UKUT 281 | United Kingdom Upper Tribunal | United Kingdom | 18 Nov 2021 | BAILII |
|
1 |
| FTT |
|
Utah Supreme Court | United States - Utah | circa 2021 |
|
1 |
|
| Introduction |
|
The Lawyer | India - Tamil Nadu | circa 2021 | LexisNexis |
|
1 |
| AD Bly Groundworks and Civil Engineering Ltd v Revenue and Customs (CORPORATION TAX - whether provisions in Co's accounts in respect of liabilities to make future pension payments were deductible expenses incurred wholly and exclusively for the purposes of a trade) | [2024] UKUT 104 | United Kingdom Upper Tribunal | United Kingdom | 22 Apr 2024 | BAILII |
|
|
| Stolkin v Revenue and Customs | [2024] UKFTT 160 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 Feb 2024 | BAILII |
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|
| Campbell v Commissioners for His Majesty's Revenue and Customs (CAPITAL GAINS TAX AND INCOME TAX) | [2023] UKUT 265 | United Kingdom Upper Tribunal | United Kingdom | 5 Nov 2023 | BAILII |
|
|
| GUY BOARDMAN v Revenue & Customs (INCOME TAX - pensions - unauthorised payment charge - whether price paid by scheme in excess of arm's length - yes) | [2022] UKFTT 238 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Aug 2022 | BAILII |
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| Ingenious Games LLP v Commissioners for Her Majesty's Revenue and Customs | [2022] EWCA Civ 1015 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 19 Jul 2022 | BAILII |
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