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| Case Name | Citation(s) | Court † | Jurisdiction | Date | Full Text | Citation Index | |
| Perlman v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE - whether Tribunal has jurisdiction) | [2021] UKFTT 219 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Jun 2021 | BAILII |
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 1 |
| Commissioners for His Majesty's Revenue and Customs v Applicants in the Post Prudential Closure Notice Applications Group Litigation (Corporation tax - double taxation relief on foreign dividend income - portfolio holdings - procedural issues arising out of claims for relief and claims for repayment of overpaid tax following the UK's established breach of EU law) | [2024] UKUT 23 | United Kingdom Upper Tribunal | United Kingdom | 25 Jan 2024 | BAILII |
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| Legislation Name | Provision |
| Interpretation Act 1978 (NT) | |
| Finance Act 1998 |
| Case Name | Citation(s) | Court † | Jurisdiction | Date | Full Text | Citation Index | |
| Eastern Power Networks v HMRC | [2017] UKFTT 494 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Jun 2017 | BAILII |
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5 |
| Commissioners for His Majesty's Revenue and Customs v Applicants in the Post Prudential Closure Notice Applications Group Litigation (Corporation tax - double taxation relief on foreign dividend income - portfolio holdings - procedural issues arising out of claims for relief and claims for repayment of overpaid tax following the UK's established breach of EU law) | [2024] UKUT 23 | United Kingdom Upper Tribunal | United Kingdom | 25 Jan 2024 | BAILII |
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| Revenue and Customs v Eastern Power Networks PLC | [2019] UKUT 367 | United Kingdom Upper Tribunal | United Kingdom | 24 Dec 2019 | BAILII |
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1 |
| 3 Act 2010 |
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United Kingdom | circa 2010 |
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57  |