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Law Cite |
| Legislation Name | Provision |
| Finance Act 1927 | |
| Finance Act 1988 |
| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Clipperton v HMRC | [2024] EWCA Civ 180 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 29 Feb 2024 | BAILII |
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| Hargreaves Property Holdings Ltd v Revenue And Customs (INCOME TAX - whether FTT correct that obligation to withhold tax) | [2023] UKUT 120 | United Kingdom Upper Tribunal | United Kingdom | 26 May 2023 | BAILII |
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| Deutsche Bank v RusChemAlliance LLC | [2023] EWCA Civ 114 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 10 Feb 2023 | BAILII |
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| R (Project for the Registration of Children as British Citizens) v Secretary of State for the Home Department |
[2022] UKSC 3; |
United Kingdom Supreme Court | United Kingdom | 2 Feb 2022 | BAILII |
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| Rossendale Borough Council v Hurstwood Properties (A) Ltd |
[2021] UKSC 16; |
United Kingdom Supreme Court | United Kingdom | 14 May 2021 | BAILII |
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| Khan v HMRC |
[2021] EWCA Civ 624; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 30 Apr 2021 | BAILII |
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| Revenue and Customs v Joint Administrators of Lehman Brothers International (Europe) | [2019] UKSC 12 | United Kingdom Supreme Court | United Kingdom | 13 Mar 2019 | BAILII |
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| HMRC v Lomas | [2017] EWCA Civ 2124 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 19 Dec 2017 | BAILII |
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| UBS AG v Revenue and Customs Commissioners |
[2016] UKSC 13; |
United Kingdom Supreme Court | United Kingdom | 9 Mar 2016 | BAILII |
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| BUPA Insurance Ltd v Revenue And Customs | [2014] UKUT 262 | United Kingdom Upper Tribunal | United Kingdom | 16 Jun 2014 | BAILII |
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| Indofood International Finance v JP Morgan | [2005] EWHC 2103 | High Court of England and Wales | United Kingdom - England and Wales | circa 2005 | BAILII |
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| Barclays Mercantile Business Finance Ltd v Mawson |
[2004] UKHL 51; |
House of Lords | United Kingdom | 25 Nov 2004 | BAILII |
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| Scottish Provident Institution v Inland Revenue Commissioners |
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United Kingdom | circa 2004 | LexisNexis / Westlaw |
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| Collector of Stamp Revenue v Arrowtown Assets Ltd | [2003] HKCFA 46 | Hong Kong Court of Final Appeal | Hong Kong | 27 Jun 2003 | HKLII |
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| MacNiven v Westmoreland Investments Ltd |
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United Kingdom | circa 2003 | LexisNexis / Westlaw |
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| R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd |
[2000] UKHL 61; |
House of Lords | United Kingdom | 7 Dec 2000 | BAILII |
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| Inland Revenue Commissioners v McGuckian |
[1997] UKHL 22; |
House of Lords | United Kingdom | 12 Jun 1997 | BAILII |
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| J Sainsbury PLC v O'Connor (Inspector of Taxes) |
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United Kingdom | circa 1991 | LexisNexis / Westlaw |
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| WT Ramsay Ltd v Inland Revenue Commissioners |
[1981] UKHL 1; |
House of Lords | United Kingdom | 12 Mar 1981 | BAILII |
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| Ayerst (Inspector of Taxes) v C & K (Construction) Ltd |
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United Kingdom | circa 1976 | LexisNexis / Westlaw |
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| Wood Preservation Ltd v Prior |
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United Kingdom | circa 1969 | LexisNexis |
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| Parway Estates Ltd v Inland Revenue Commissioners |
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United Kingdom | circa 1958 |
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| Gilbert v Commissioner |
248 F2d 399; |
United States Court of Appeals, Second Circuit | United States | 26 Sep 1957 | WorldLII |
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| Inland Revenue Commissioners v Hay |
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United Kingdom - Scotland | circa 1924 |
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| Sadler v the South Staffordshire and Birmingham District Steam Tramways Co |
[1889] UKLawRpKQB 113; |
Queen's Bench | United Kingdom | 26 Jun 1889 | CommonLII |
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| Irc v Hay |
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United Kingdom | circa 2001 |
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| 1 WLR 1077 |
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United Kingdom | circa 2001 | LexisNexis / Westlaw |
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| 1 WLR 963 |
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United Kingdom | LexisNexis / Westlaw |
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