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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| James H Donald (Darvel) Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other) | [2017] UKFTT 446 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 May 2017 | BAILII |
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| GDF Suez Teeside | [2015] UKFTT 413 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Aug 2015 | BAILII |
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2 |
| Maureen Hepburn v HMRC | [2013] UKFTT 445 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Aug 2013 | BAILII |
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3 |
| Legislation Name | Provision | s84
| Finance Act 1996 |
| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| R v Schildkamp |
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United Kingdom | circa 1971 | LexisNexis / Westlaw |
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