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| Case Name | Citation(s) | Court † | Jurisdiction | Date | Full Text | Citation Index | |
| GDF Suez Teeside Ltd (formerly Teesside Power Ltd) v HMRC |
[2018] EWCA Civ 2075; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 5 Oct 2018 | BAILII |
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 8 |
| Wildin v Revenue & Customs (INCOME TAX, VAT and PENALTIES - discovery assessment and closure notice) | [2022] UKFTT 42 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Feb 2022 | BAILII |
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| Whyte v Revenue & Customs (INCOME TAX AND CAPITAL GAINS TAX - sale of serviced building plots in grounds of Grade I listed building - sale proceeds used for restoration of listed building) | [2021] UKFTT 270 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 Jul 2021 | BAILII |
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1 |
| Odey Asset Management LLP v HMRC | [2021] UKFTT 31 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Feb 2021 | BAILII |
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1 |
| Ewan Leslie James McMorris v Revenue & Customs | [2014] UKFTT 1116 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Dec 2014 | BAILII |
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1 |
| Automotive Invest Pty Ltd v Commissioner of Taxation | [2024] HCATrans 44 | High Court of Australia | Australia - Commonwealth | 13 Jun 2024 | AustLII |
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| FCT v Westraders Pty Ltd |
[1980] HCA 24; |
High Court of Australia | Australia - Commonwealth | 5 Aug 1980 | AustLII |
|
61 |
| J Rowe & Son Pty Ltd v FCT |
[1971] HCA 80; |
High Court of Australia | Australia - Commonwealth | 31 Aug 1971 | AustLII |
|
74 |
| White v FCT |
[1968] HCA 41; |
High Court of Australia | Australia - Commonwealth | 11 Dec 1968 | AustLII |
|
39 |
| [2014] HKCA 409 (11 September 2014) | [2014] HKCA 409 | Hong Kong Court of Appeal | Hong Kong | 11 Sep 2014 | HKLII |
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| [1990] HKCA 241 (4 September 1990) | [1990] HKCA 241 | Hong Kong Court of Appeal | Hong Kong | 4 Sep 1990 | HKLII |
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| Commissioner of Inland Revenue v Church Body of the Hong Kong Sheng Kung Hui |
[2016] HKCFA 7; |
Hong Kong Court of Final Appeal | Hong Kong | 4 Feb 2016 | HKLII |
|
3 |
| Real Estate Investments (NT) Ltd v the Commissioner of Inland Revenue |
[2008] HKCFA 3; |
Hong Kong Court of Final Appeal | Hong Kong | 16 Jan 2008 | HKLII |
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4 |
| Nice Cheer Investment Ltd v Commissioner of Inland Revenue |
[2011] HKCFI 415; |
Hong Kong Court of First Instance | Hong Kong | 28 Jun 2011 | HKLII |
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| [2011] Hkcfi 594 (28 June 2011) | [2011] HKCFI 594 | Hong Kong Court of First Instance | Hong Kong | 28 Jun 2011 | HKLII |
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| [2006] HKCFI 1261 (8 November 2006) | [2006] HKCFI 1261 | Hong Kong Court of First Instance | Hong Kong | 8 Nov 2006 | HKLII |
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| Wah Hing Fat Realty Co Ltd v the Commissioner of Inland Revenue | [2002] HKCFI 821 | Hong Kong Court of First Instance | Hong Kong | 26 Nov 2002 | HKLII |
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| Hong Kong Oxygen & Acetylene Co Ltd v Commissioner of Inland Revenue |
[2001] HKCFI 136; |
Hong Kong Court of First Instance | Hong Kong | 6 Feb 2001 | HKLII |
|
3 |
| Rich Fortress Ltd v the Incorporated Owners of Beverly Garden | [2001] HKCFI 105 | Hong Kong Court of First Instance | Hong Kong | 6 Feb 2001 | HKLII |
|
1 |
| [2000] Hkcfi 815 (3 July 2000) | [2000] HKCFI 815 | Hong Kong Court of First Instance | Hong Kong | 3 Jul 2000 | HKLII |
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| Wong Ning Investment Co Ltd v Commissioner of Inland Revenue | [2000] HKCFI 441 | Hong Kong Court of First Instance | Hong Kong | 3 Jul 2000 | HKLII |
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| [1999] Hkcfi 444 (30 April 1999) | [1999] HKCFI 444 | Hong Kong Court of First Instance | Hong Kong | 30 Apr 1999 | HKLII |
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| Commissioner of Inland Revenue v Quitsubdue Ltd |
[1999] HKCFI 241; |
Hong Kong Court of First Instance | Hong Kong | 30 Apr 1999 | HKLII |
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4 |
| Commissioner of Inland Revenue v General Garment Manufactory(Hong Kong) Ltd |
[1997] HKCFI 621; |
Hong Kong Court of First Instance | Hong Kong | 14 Jul 1997 | HKLII |
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| [1997] Hkcfi 456 (14 July 1997) | [1997] HKCFI 456 | Hong Kong Court of First Instance | Hong Kong | 14 Jul 1997 | HKLII |
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| Wing on Cheong Investment Co Ltd v Commissioner of Inland Revenue | [1987] HKCFI 46 | Hong Kong Court of First Instance | Hong Kong | 9 Jun 1987 | HKLII |
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| [1987] Hkcfi 164 (9 June 1987) | [1987] HKCFI 164 | Hong Kong Court of First Instance | Hong Kong | 9 Jun 1987 | HKLII |
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| Chinachem Investment Co Ltd v Commissioner of Inland Revenue | [1986] HKCFI 265 | Hong Kong Court of First Instance | Hong Kong | 25 Jul 1986 | HKLII |
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| [1986] Hkcfi 217 (25 July 1986) | [1986] HKCFI 217 | Hong Kong Court of First Instance | Hong Kong | 25 Jul 1986 | HKLII |
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| Maco Door & Window Hardware (UK) Ltd v Revenue and Customs Commissioners |
[2008] UKHL 54; |
House of Lords | United Kingdom | 30 Jul 2008 | BAILII |
|
2 |
| Ransom v Higgs |
[1974] UKHL 5; |
House of Lords | United Kingdom | 13 Nov 1974 | BAILII |
|
75 |
| Lim Foo Yong Sendirian Berhad v The Comptroller รป General Inland Revenue (Malaysia) | [1986] UKPC 19 | Privy Council | United Kingdom | 20 Mar 1986 | BAILII |
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| Tata Iron and Steel Co Ltd v Bihar |
[1962] INSC 260; |
Supreme Court of India | India | 24 Sep 1962 | LIIofIndia |
|
1 |
| Commissioner of Income-Tax, Bombay City , Bombay v Bai Shirinbai K Kooka |
[1962] INSC 71; |
Supreme Court of India | India | 23 Feb 1962 | LIIofIndia |
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| SMT Indermani Jatia v Commissioner of Income-Tax, Up , Lucknow |
[1958] INSC 90; |
Supreme Court of India | India | 3 Oct 1958 | LIIofIndia |
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| Revenue & Customs | [2006] UKSPC SPC00572 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 7 Dec 2006 | BAILII |
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| Commissioner of Inland Revenue v Pacific Mercantile Ltd [1990] FJLawRp 8 | (1990) 36 FLR 209 | Australia | 20 Mar 1990 | PacLII |
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