Cases in bold have further reading - click to view related articles.
- Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)  EWCA Civ 1853;  UKHL 51
- Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue  NZSC 115
- Berry v HMRC  UKUT 81 (TCC)
- Furniss v Dawson  UKHL 4
- IRC v Duke of Westminster  AC 1
- Snook v London and West Riding Investments Ltd  2 QB 786