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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Munir v HMRC | [2021] EWCA Civ 799 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 26 May 2021 | BAILII |
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5 |
| Legislation Name | Provision |
| Finance Act 1994 | s16 |
| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Liam Hill v HMRC | [2018] UKUT 45 | United Kingdom Upper Tribunal | United Kingdom | 14 Feb 2018 | BAILII |
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9 |
| Chambers v Rooney | [2017] EWHC 285 | High Court of England and Wales | United Kingdom - England and Wales | circa 2017 | BAILII |
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| McKeown, Duggan and McPolin | [2016] UKUT 479 | United Kingdom Upper Tribunal | United Kingdom | 9 Nov 2016 | BAILII |
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12 ![]() |
| Merelle v Newcastle Primary Care Trust |
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United Kingdom | circa 2004 |
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2 |
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| Swain v Hillman |
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United Kingdom | circa 2001 | LexisNexis |
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922 ![]() ![]() ![]() ![]() ![]() |