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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Lonsdale v HM Inspector of Taxes | [2004] EWHC 1811 | High Court of England and Wales | United Kingdom - England and Wales | circa 2004 | BAILII |
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| Macniven v Westmoreland Investments Ltd |
[2001] UKHL 6; |
House of Lords | United Kingdom | 8 Feb 2001 | BAILII |
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87 ![]() ![]() ![]() |
| Brock v O'Connor (Inspector of Taxes) |
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United Kingdom | circa 1997 |
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2 |
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| Tod v South Essex Motors (Basildon) Ltd |
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United Kingdom | circa 1987 |
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2 |