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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Kogan v Martin |
[2019] EWCA Civ 1645; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 9 Oct 2019 | BAILII |
|
 126  |
| Gestmin SGPS SA v Credit Suisse (UK) Ltd | [2013] EWHC 3560 | High Court of England and Wales | United Kingdom - England and Wales | circa 2013 | BAILII |
|
113 |
| Travel Document Service v Revenue and Customs Commissioners |
[2018] EWCA Civ 549; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 20 Mar 2018 | BAILII |
|
11 |
| Fidex Ltd v Revenue and Customs Commissioners | [2014] UKUT 454 | United Kingdom Upper Tribunal | United Kingdom | 13 Nov 2014 | BAILII |
|
10 |
| Garforth v Tankard Carpets |
|
United Kingdom | circa 1980 |
|
6 |
||
| Inland Revenue Commissioners v Kleinwort Benson |
|
Court of Chancery | United Kingdom | circa 1969 | LexisNexis / Westlaw |
|
6 |
| Commissioners for Her Majesty s Revenue and Customs v Blackrock HoldCo 5 LLC | [2022] UKUT 199 | United Kingdom Upper Tribunal | United Kingdom | 19 Jul 2022 | BAILII |
|
4 |
| Kwik-fit Group v Revenue And Customs (CORPORATION TAX - loan relationships) | [2022] UKUT 314 | United Kingdom Upper Tribunal | United Kingdom | 25 Nov 2022 | BAILII |
|
2 |
| JTI ACQUISITION Co (2011) Ltd Revenue & Customs (CORPORTION TAX - whether non-trade loan relationship debits to be disallowed) | [2022] UKFTT 166 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Apr 2022 | BAILII |
|
1 |
| Chen v Ng | [2017] 5 UKPC 27 | Privy Council | United Kingdom | circa 2017 | BAILII |
|
1 |