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| Case Name | Citation(s) † | Court | Jurisdiction | Date | Full Text | Citation Index | |
| Gunfleet Sands Ltd Gunfleet Sands II Ltd Walney (UK) Offshore Windfarms Limite Dorsted West of Duddon Sands (UK) Ltd v Revenue & Customs (Corporation Tax - Capital allowances) | [2022] UKFTT 35 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Feb 2022 | BAILII |
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 1 |
| Cheshire Cavity Storage 1 Ltd v HMRC | [2022] EWCA Civ 305 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 10 Mar 2022 | BAILII |
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3 |
| Case Name | Citation(s) † | Court | Jurisdiction | Date | Full Text | Citation Index | |
| Cheshire Cavity Storage 1 Ltd and EDF Energy (Gas Storage Hole House) Ltd v Revenue & Customs (PROCEDURE : Other) | [2019] UKFTT 498 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Aug 2019 | BAILII |
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2 |