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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text † | Citation Index | |
| Pike v Commissioner of Taxation | [2019] FCA 2185 | Federal Court of Australia | Australia - Commonwealth | 24 Dec 2019 | AustLII |
|
 11 |
| Koitaki Para Rubber Estates Ltd v FCT |
[1940] HCA 33; |
High Court of Australia | Australia - Commonwealth | 26 Nov 1940 | AustLII |
|
22 |
| Gregory v Deputy FCT (WA) |
[1937] HCA 57; |
High Court of Australia | Australia - Commonwealth | 7 Oct 1937 | AustLII |
|
73 |
| Robertson v FCT |
[1937] HCA 32; |
High Court of Australia | Australia - Commonwealth | 26 Jul 1937 | AustLII |
|
28 |
| Stait v Cosmos Insurance Ltd Cyprus | [2022] EWCA Civ 1429 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 1 Nov 2022 | BAILII |
|
1 |
| McCabe v The Commissioner for His Majesty's Revenue and Customs (INCOME TAX - residence - whether Appellant had ceased to be resident in the UK - application of UK-Belgium DTC) | [2022] UKFTT 356 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Sep 2022 | BAILII |
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| ERNEST BATTEN v Revenue & Customs (Residence of an individual - application of Gaines-Coper and common law principles - discovery assessment) | [2022] UKFTT 199 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Jun 2022 | BAILII |
|
1 |
| Chowdhury v PZU SA |
[2021] EWHC 3037 (QB); |
High Court of England and Wales | United Kingdom - England and Wales | 12 Nov 2021 | BAILII |
|
3 |
| X v The Secretary of State for the Home Department | [2021] EWHC 355 (Fam) | High Court of England and Wales | United Kingdom - England and Wales | 18 Feb 2021 | BAILII |
|
3 |
| Da Silva v Revenue & Customs (INCOME TAX - termination payment - foreign service relief) | [2020] UKFTT 163 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Mar 2020 | BAILII |
|
|
| Louis Da Silva v Revenue & Customs (INCOME TAX - termination payment) | [2020] UKFTT 106 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Feb 2020 | BAILII |
|
|
| Hargreaves v HMRC | [2019] UKFTT 244 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Apr 2019 | BAILII |
|
10 |
| GC v HMRC (TC) (Residence and Presence Conditions: ordinary residence) | [2014] UKUT 251 | United Kingdom Upper Tribunal | United Kingdom | 30 May 2014 | BAILII |
|
1 |
| Lynette Dawn Yates v Revenue & Customs | [2012] UKFTT 568 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Aug 2012 | BAILII |
|
1 |
| Hankinson v HMRC |
[2009] UKFTT 384; |
First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Dec 2009 | BAILII |
|
8 |
| Lyle Dicker Grace v The Commissioners for Her Majesty’s Revenue and Customs |
[2009] EWCA Civ 1082; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 28 Oct 2009 | BAILII |
|
21 |
| HMRC v Grace |
[2008] EWHC 2708 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 11 Nov 2008 | BAILII |
|
10 |
| Grace v Revenue & Customs | [2008] UKSPC SPC00663 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 2 May 2008 | BAILII |
|
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| Lee Barrett v Revenue & Customs | [2007] UKSPC SPC00639 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 27 Sep 2007 | BAILII |
|
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| Cherney v Deripaska |
[2007] EWHC 965 (Comm); |
High Court of England and Wales | United Kingdom - England and Wales | 3 May 2007 | BAILII |
|
15 |
| High Tech International v Deripaska |
[2006] EWHC 3276 (QB); |
High Court of England and Wales | United Kingdom - England and Wales | 20 Dec 2006 | BAILII |
|
7 |
| Gaines-Cooper v Revenue & Customs Rev 2 | [2006] UKSPC SPC00568 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 31 Oct 2006 | BAILII |
|
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| Shepherd v Revenue and Customs | [2005] UKSPC SPC00484 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 20 Jun 2005 | BAILII |
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| William Thomson vroland John Jeans | [2015] HKCFI 377 | Hong Kong Court of First Instance | Hong Kong | 31 Mar 2015 | HKLII |
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| Thomson v Minister of National Revenue | [1946] SCR 209 | Supreme Court of Canada | Canada | 24 Jan 1946 | Supreme Court of Canada |
|
24 |