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| Case Name | Citation(s) | Court † | Jurisdiction | Date | Full Text | Citation Index | |
| Able (UK) Ltd v HMRC | [2007] EWCA Civ 1207 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 22 Nov 2007 | BAILII |
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| Messrs Elliot Balnakeil v Revenue & Customs (INCOME TAX - partnership return - enquiry and closure notice) | [2021] UKFTT 193 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 May 2021 | BAILII |
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| Hopegar Properties Ltd v Revenue & Customs | [2013] UKFTT 331 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 May 2013 | BAILII |
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| Market South West (Holdings)Ltd v Revenue & Customs | [2010] UKFTT 121 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Mar 2010 | BAILII |
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| Commissioner of Taxation of the Commonwealth of Australia v Montgomery M86/1998 | [1999] HCATrans 63 | High Court of Australia | Australia - Commonwealth | 22 Mar 1999 | AustLII |
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| Trustpower Ltd v Commissioner of Inland Revenue |
[2013] NZHC 2970; |
High Court of New Zealand | New Zealand | 12 Nov 2013 | NZLII |
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3 |
| Kato Kagaku Co Ltd v Revenue & Customs | [2007] UKSC SPC00598 | United Kingdom Supreme Court | United Kingdom | 7 Mar 2007 | BAILII |
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| A Property Co v H M Inspecvtor Of Taxes | [2004] UKSC SPC00433 | United Kingdom Supreme Court | United Kingdom | 5 Oct 2004 | BAILII |
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| Illinois Cereal Mills Inc v Commissioner of Internal Revenue |
789 F2d 1234; |
United States Court of Appeals, Seventh Circuit | United States | 28 Apr 1986 | WorldLII |
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11 |
| Journal Article Title | Citation(s) | Author † | Jurisdiction | Date | Full Text | Citation Index | |
| "Deduction of Revenue Expenses" | [1986] VUWLawRw 3 | Bassett, J G | New Zealand | circa 1986 | NZLII |
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| "Are Lease Incentives Taxable? - a Trans-Tasman Comparison" | (2000) 3 (3) Journal of Australian Taxation 208 | Maples, Andrew | Australia | circa 2000 | AustLII |
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