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| Legislation Name | Provision |
| Finance Act 1998 | s29 |
| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Knibbs v Revenue and Customs Commissioners |
[2019] EWCA Civ 1719; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 17 Oct 2019 | BAILII |
|
 7 |
| R (Oao) Higgs v HMRC | [2015] UKUT 92 | United Kingdom Upper Tribunal | United Kingdom | 11 Mar 2015 | BAILII |
|
7 |
| Monaghan | [2018] UKFTT 156 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Mar 2018 | BAILII |
|
6 |
| OB v Director of the Serious Fraud Office |
[2012] EWCA Crim 901; |
England and Wales Court of Appeal - Criminal Division | United Kingdom - England and Wales | 2 May 2012 | BAILII |
|
4 |
| Bogdanovic v Secretary of State for the Home Department | [2014] EWHC 2872 | High Court of England and Wales | United Kingdom - England and Wales | circa 2014 | BAILII |
|
3 |
| Paul Brown | [2024] UKFTT 245 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Mar 2024 | BAILII |
|
2 |
| Wills v HMRC | [2024] UKFTT 12 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Dec 2023 | BAILII |
|
1 |
| Thomas James Niewiarowski v Revenue And Customs | [2023] UKFTT 649 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Jul 2023 | BAILII |
|
1 |
| Manzi v Revenue And Customs (HIGH INCOME CHILD BENEFIT CHARGE - tax and penalty assessments) | [2024] UKFTT 563 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Jun 2024 | BAILII |
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|
| Trachtenberg v Revenue and Customs (INCOME TAX - accessing pension fund via indirect loans) | [2024] UKFTT 376 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 May 2024 | BAILII |
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| Latif v Revenue And Customs (HIGH INCOME CHILD BENEFIT CHARGE - penalties for failure to notify) | [2024] UKFTT 277 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 Mar 2024 | BAILII |
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| GRIMMER v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments and non-deliberate penalties - whether discovery assessments valid and in time) | [2024] UKFTT 119 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Feb 2024 | BAILII |
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| JOHN SHARP v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability) | [2023] UKFTT 746 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Sep 2023 | BAILII |
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| Manguiat v Revenue and Customs (LATE APPEAL - High Income Child Benefit Charge) | [2023] UKFTT 312 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Mar 2023 | BAILII |
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| MATTHEW KENSALL v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge - the Jason Wilkes judgments - Appellant initially told could not appeal assessments) | [2023] UKFTT 11 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 Dec 2022 | BAILII |
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