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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Kuehne and Nagel Drinks Logistics Ltd v HMRC | [2012] EWCA Civ 34 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 26 Jan 2012 | BAILII |
|
 15 |
| Mr a v HMRC | [2015] UKFTT 189 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 May 2015 | BAILII |
|
5 |
| Gray v Commissioner of Internal Revenue | 561 F2d 753 | United States Court of Appeals, Ninth Circuit | United States | 21 Sep 1977 | WorldLII |
|
4 |
| Kieran Anthony Rogers v HMRC | [2011] UKFTT 167 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Mar 2011 | BAILII |
|
2 |
| Keith Murphy v Revenue and Customs | [2021] UKUT 152 | United Kingdom Upper Tribunal | United Kingdom | 29 Jun 2021 | BAILII |
|
1 |
| Murphy v Revenue & Customs (NCOME TAX - dispute with Metropolitan Police concerning over-time payments) | [2020] UKFTT 461 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Nov 2020 | BAILII |
|
1 |
| Brian Goldman v Revenue & Customs | [2012] UKFTT 313 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Apr 2012 | BAILII |
|
1 |
| Grant Hayward v Revenue & Customs | [2012] UKFTT 431 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Jul 2012 | BAILII |
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|
| Resolute Management Services Ltd Mrs Kathleen Ann Haderlein v Revenue & Customs | [2008] UKSPC SPC00710 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 27 Aug 2008 | BAILII |
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| SCA Packing Ltd v Revenue & Customs | [2006] UKSPC SPC00541 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 23 May 2006 | BAILII |
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| Porter v Revenue and Customs | [2005] UKSPC SPC00501 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 7 Sep 2005 | BAILII |
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| Silva v Inspector Of Taxes | [2002] UKSC SPC00332 | United Kingdom Supreme Court | United Kingdom | 4 Jul 2002 | BAILII |
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| Mimtec Ltd v Inland Revenue | [2001] UKSC SPC00277 | United Kingdom Supreme Court | United Kingdom | 16 May 2001 | BAILII |
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