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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Smith v HMRC | [2015] UKFTT 200 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 May 2015 | BAILII |
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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Ransom v Higgs |
[1974] UKHL 5; |
House of Lords | United Kingdom | 13 Nov 1974 | BAILII |
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