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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 |
|
 8 |
| Smith and Nephew Overseas Ltd | [2017] UKFTT 151 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Feb 2017 | BAILII |
|
3 |
| Revenue and Customs v Smith and Nephew Overseas Ltd (Tax) | [2018] UKUT 393 | United Kingdom Upper Tribunal | United Kingdom | 29 Nov 2018 | BAILII |
|
1 |
| Union Castle Mail Steamship Co Ltd v Revenue & Customs (Issues remitted from Court of Appeal - Whether appellant should be permitted seek to amend its tax computation) | [2020] UKFTT 493 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Dec 2020 | BAILII |
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|
| Legislation Name | Provision |
| Finance Act 1996 |
| 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 |
|
8 |
| DCC Holdings (UK) Ltd v HMRC |
[2009] EWCA Civ 1165; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 10 Nov 2009 | BAILII |
|
5 |
| Smith and Nephew Overseas Ltd | [2017] UKFTT 151 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Feb 2017 | BAILII |
|
3 |
| Greene King Plc v Revenue And Customs | [2014] UKUT 178 | United Kingdom Upper Tribunal | United Kingdom | 22 Apr 2014 | BAILII |
|
3 |
| Revenue and Customs v Smith and Nephew Overseas Ltd (Tax) | [2018] UKUT 393 | United Kingdom Upper Tribunal | United Kingdom | 29 Nov 2018 | BAILII |
|
1 |
| Stagecoach Group plc v HMRC | [2016] UKFTT 0120 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | circa 2016 | BAILII |
|
1 |
| Vocalspruce Ltd v HMRC | [2014] EWCA Civ 1302 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 30 Oct 2014 | BAILII |
|
1 |
| Revenue and Customs Commissioners v Bank of Ireland |
|
England and Wales Court of Appeal | United Kingdom - England and Wales | circa 2008 | BAILII |
|
1 |
| Port of London Authority v Inland Revenue Commissioners |
|
United Kingdom | circa 1920 | LexisNexis / Westlaw |
|
1 |
|
| Union Castle Mail Steamship Co Ltd v Revenue & Customs (Issues remitted from Court of Appeal - Whether appellant should be permitted seek to amend its tax computation) | [2020] UKFTT 493 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Dec 2020 | BAILII |
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