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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Wardle v Revenue and Customs (Capital gains tax - Entrepreneurs' Relief (later titled Business Asset Disposal Relief) whether commenced trading) | [2024] UKFTT 543 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Jun 2024 | BAILII |
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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Khan v Miah |
[2000] UKHL 55; |
House of Lords | United Kingdom | 2 Nov 2000 | BAILII |
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36 ![]() ![]() |
| Gartry v R |
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Canada | circa 1947 |
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3 |