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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Urenco Chemplants Ltd v HMRC | [2022] EWCA Civ 1587 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 1 Dec 2022 | BAILII |
|
 3 |
| Inmarsat Global Ltd v HMRC | [2022] EWCA Civ 1076 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 28 Jul 2022 | BAILII |
|
2 |
| 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 |
|
1 |
| Legislation Name | Provision |
| Finance Act 1971 | s24, s41 |
| Finance Act 1998 |
| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Ben-Odeco Ltd v Powlson |
|
United Kingdom | circa 1978 | LexisNexis / Westlaw |
|
19  |
|
| HMRC v DV3 RS Ltd Partnership |
[2013] EWCA Civ 907; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 25 Jul 2013 | BAILII |
|
18 |
| Ennstone Building Products Ltd v Stanger Ltd |
[2002] EWCA Civ 916; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 28 Jun 2002 | BAILII |
|
18 |
| Hoare v National Trust | (1999) 77 P & CR 366 | United Kingdom | circa 1999 | BAILII |
|
18 |
|
| Urenco Chemplants Ltd v HMRC | [2022] EWCA Civ 1587 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 1 Dec 2022 | BAILII |
|
3 |
| Inmarsat Global Ltd v HMRC | [2022] EWCA Civ 1076 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 28 Jul 2022 | BAILII |
|
2 |
| 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 |
|
1 |
| [2021] Ukut 0059 | [2021] UKUT 0059 | United Kingdom Upper Tribunal | United Kingdom | circa 2021 | BAILII |
|
1 |