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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| CHF PIP! PLC v Revenue & Customs (INCOME TAX - EIS - Qualifying business activities) | [2021] UKFTT 383 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Oct 2021 | BAILII |
|
6 |
| NCL Investments Ltd v The Commissioners for Her Majesty s Revenue and Customs |
[2020] EWCA Civ 663; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 21 May 2020 | BAILII |
|
6 |
| Degorce v HMRC |
[2017] EWCA Civ 1427; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 6 Oct 2017 | BAILII |
|
19 ![]() |
| Ingenious Games v Revenue and Customs (INCOME TAX/CORPORATION TAX : Losses) | [2017] UKFTT 429 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 May 2017 | BAILII |
|
2 |
| Samarkand Film Partnership No 3 v HMRC | [2017] EWCA Civ 77 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 24 Feb 2017 | BAILII |
|
18 ![]() |
| Samarkand Film Partnership No 3 v Revenue & Customs | [2011] UKFTT 610 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Sep 2011 | BAILII |
|
6 |
| Re Mumtaz Properties Ltd |
[2011] EWCA Civ 610; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 24 May 2011 | BAILII |
|
96 ![]() ![]() ![]() |
| Backman v Canada |
[2001] 1 RCS 367; |
Supreme Court of Canada | Canada | 1 Mar 2001 | Supreme Court of Canada |
|
8 |
| Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) |
|
United Kingdom | circa 1992 | LexisNexis / Westlaw |
|
73 ![]() ![]() ![]() |
|
| Tucker (Inspector of Taxes) v Granada Motorway Services Ltd |
|
United Kingdom | circa 1979 | LexisNexis / Westlaw |
|
12 ![]() |
|
| Floor v Davis |
|
Court of Chancery | United Kingdom | circa 1978 | LexisNexis / Westlaw |
|
8 |
| Commissioners of Inland Revenue v Carron Co |
|
United Kingdom | circa 1968 |
|
16 ![]() |
||
| Snook v London and West Riding Investments Ltd |
[1967] EWCA Civ J0117-1; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | circa 1967 | BAILII |
|
529 ![]() ![]() ![]() ![]() ![]() |
| Regent Oil Co Ltd v Strick (Inspector of Taxes) |
|
United Kingdom | circa 1966 | LexisNexis / Westlaw |
|
81 ![]() ![]() ![]() |
|
| BP Australia Ltd v FCT |
|
United Kingdom | circa 1965 | LexisNexis |
|
6 |
|
| Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd |
|
United Kingdom | circa 1964 | LexisNexis / Westlaw |
|
45 ![]() ![]() |
|
| Anglo-Persian Oil Co Ltd v Dale |
|
United Kingdom | circa 1932 | LexisNexis / Westlaw |
|
46 ![]() ![]() |
|
| British Insulated and Helsby Cables Ltd v Atherton |
|
United Kingdom | circa 1926 | LexisNexis / Westlaw |
|
190 ![]() ![]() ![]() ![]() |
|
| Hancock v General Reversionary and Investment Co , Ltd |
|
United Kingdom | circa 1919 | LexisNexis / Westlaw |
|
25 ![]() ![]() |