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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| WG & TN Garrad Ltd v Revenue & Customs | [2012] UKFTT 524 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Aug 2012 | BAILII |
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 |
| Legislation Name | Provision |
| Finance Act 1998 |
| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Revenue and Customs | [2011] UKFTT 561 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Aug 2011 | BAILII |
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16  |
| Bushall v HMRC | [2010] UKFTT 577 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Nov 2010 | BAILII |
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8 |
| RW Westworth Ltd v HMRC | [2010] UKFTT 477 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Sep 2010 | BAILII |
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7 |
| Devon & Cornwall Surfacing Ltd v HMRC | [2010] UKFTT 199 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 May 2010 | BAILII |
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6 |
| Research and Development Partnership Ltd v HMRC | [2009] UKFTT 328 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Nov 2009 | BAILII |
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6 |
| Grosvenor v HMRC | [2009] UKFTT 283 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 May 2009 | BAILII |
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5 |
| Huntley Solutions Ltd v The Commissioners for Revenue & Customs | [2009] UKFTT 329 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Nov 2009 | BAILII |
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3 |
| S Webster v HMRC Commissioners | [2012] UKFTT 8 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Jan 2012 | BAILII |
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1 |
| WG & TN Garrad Ltd v Revenue & Customs | [2012] UKFTT 524 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Aug 2012 | BAILII |
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