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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Mirza v Commissioners for HM Revenue and Customs (VAT - Whether procedural irregularity in FTT hearing led to a witness not being called) | [2022] UKUT 291 | United Kingdom Upper Tribunal | United Kingdom | 9 Nov 2022 | BAILII |
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| Jays v Revenue And Customs (INCOME TAX - whether declared but withheld and unpaid dividends represent taxable income - no) | [2022] UKFTT 420 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Sep 2022 | BAILII |
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| Legislation Name | Provision |
| Finance Act 1985 |
| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| [2022] Ukut 00061 | [2022] UKUT 00061 | United Kingdom Upper Tribunal | United Kingdom | circa 2022 | BAILII |
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| R (L) v Devon County Council |
[2021] EWCA Civ 358; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 16 Mar 2021 | BAILII |
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| Sheiling Properties Ltd v Revenue and Customs | [2020] UKUT 175 | United Kingdom Upper Tribunal | United Kingdom | 8 Jun 2020 | BAILII |
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| Beadle v HMRC |
[2020] EWCA Civ 562; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 29 Apr 2020 | BAILII |
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| Perrin v HMRC |
[2018] UKUT 156; |
United Kingdom Upper Tribunal | United Kingdom | 14 May 2018 | BAILII |
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| Sheiling Properties v HM Revenue & Customs | [2018] UKFTT 0247 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | circa 2018 | BAILII |
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| Perrin v HMRC | [2018] UKUT 0156 | United Kingdom Upper Tribunal | United Kingdom | circa 2018 | BAILII |
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| Chapman v HM Revenue & Customs | [2017] UKFTT 0800 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | circa 2017 | BAILII |
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| Donaldson v HMRC |
[2016] EWCA Civ 761; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 18 Jul 2016 | BAILII |
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| Barrett v HMRC | [2015] UKFTT 329 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Jul 2015 | BAILII |
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| HMRC v Cotter |
[2013] UKSC 69; |
United Kingdom Supreme Court | United Kingdom | 6 Nov 2013 | BAILII |
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| Sokoya v HMRC | [2009] UKFTT 163 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Jul 2009 | BAILII |
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| Craven (Inspector of Taxes) v White; Inland Revenue Commissioners v Bowater Property Developments Ltd |
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United Kingdom | circa 1988 | LexisNexis / Westlaw |
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