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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Nunn v Revenue and Customs (CAPITAL GAINS TAX - Private Residence Relief) | [2024] UKFTT 298 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 Mar 2024 | BAILII |
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| JEA Holdings (Aust) Pty Ltd v Registrar-General of New South Wales | [2024] NSWSC 85 | Supreme Court of New South Wales | Australia - New South Wales | 13 Feb 2024 | AustLII |
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2 |
| Moore v Bond University Ltd | [2023] NSWSC 1129 | Supreme Court of New South Wales | Australia - New South Wales | 7 Sep 2023 | AustLII |
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| Shlosberg v Avonwick Holdings Ltd | [2016] EWHC 1001 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 5 May 2016 | BAILII |
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4 |
| Mertrux Ltd v HM Revenue and Customs | [2013] EWCA Civ 821 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 9 Jul 2013 | BAILII |
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1 |
| Underwood v HMRC | [2008] EWCA Civ 1423 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 15 Dec 2008 | BAILII |
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3 |
| Re Hemming Deceased | [2008] EWHC 2731 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 12 Nov 2008 | BAILII |
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5 |
| PJ Underwood v HM Revenue and Customs |
[2008] EWHC 108 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 31 Jan 2008 | BAILII |
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5 |
| Balloon Promotions Ltd v Revenue and Customs | [2006] UKSPC SPC00524 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 3 Mar 2006 | BAILII |
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| Jerome v HM Inspector of Taxes |
[2002] EWCA Civ 1879; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 20 Dec 2002 | BAILII |
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1 |
| Celtic Extraction Ltd v Environmental Agency | [1999] EWCA Civ 1835 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 14 Jul 1999 | BAILII |
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| Taxation, Federal Commissioner of v Orica Ltd |
[1998] HCA 33; |
High Court of Australia | Australia - Commonwealth | 12 May 1998 | AustLII |
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86 |
| TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties | [1995] ATOTR TR95/3 | Australian Taxation Office | Australia - Commonwealth | circa 1995 | AustLII |
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| TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties | [1995] ATOTR 3 | Australian Taxation Office | Australia - Commonwealth | circa 1995 | AustLII |
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| Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia | [1994] FCA 1341 | Federal Court of Australia | Australia - Commonwealth | 16 Sep 1994 | AustLII |
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| Re Peter William Hepples v Commissioner of Taxation | [1990] FCA 208 | Federal Court of Australia | Australia - Commonwealth | 28 Jun 1990 | AustLII |
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| Re Commissioner of Taxation v Cameron Richard Cooling | [1990] FCA 204 | Federal Court of Australia | Australia - Commonwealth | 28 Jun 1990 | AustLII |
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1 |
| Journal Article Title | Citation(s) | Author | Jurisdiction | Date † | Full Text | Citation Index | |
| "Applicability of Property Law in New Contexts: From Cells to Cyberspace, The" | (2008) 30 Sydney Law Review 639 | Moses, Lyria Bennett | Australia | circa 2008 | AustLII |
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5 |
| "The Ongoing Saga of the 'Terrible Twins': Observations on Hepples v FCT" | [1991] RevenueLawJl 6 | Cassidy, Julie | Australia | circa 1991 | AustLII |
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