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| Case Name | Citation(s) † | Court | Jurisdiction | Date | Full Text | Citation Index | |
| Joyce v Revenue and Customs | [2005] UKSPC SPC00491 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 19 Jul 2005 | BAILII |
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| Cook Islands Motor Centre Ltd v Collector of Inland Revenue | [1980] CKHC 1 | High Court of the Cook Islands | Cook Islands | 14 May 1980 | PacLII |
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