Reported cases include:

Astra Zeneca UK v Revenue  & Customs  Comrs (Case C-40/09) (Court of Justice of the EU)

R (on the application of Glenn & Co (Essex) Ltd) v R & C Comrs [2010] EWHC 1469 (Admin) (Administrative Court)

R (on the application of Baljinder Singh) v R & C Comrs [2010] All ER (D) 29 (Upper Tribunal)

BAA Limited v Revenue and Customs Comrs [2010] SFTD 387 (First-tier Tribunal)

Smith v Revenue & Customs Comrs [2010] UKFTT 92 (TC) (First-tier Tribunal)

Oliver Uzoaru v Revenue and Customs Comrs [2009] UKFTT 153 (TC) (First-tier Tribunal)

 Revenue & Customs Comrs v Prince Karunaraina Samarappulli Arachchige [2009] EWHC 1077 (High Court)

John and Marian Coll v . Revenue and  Customs Comrs  [2009] SFTD 101 (Special Commissioners)

Elizabeth Court (Bournemouth) Ltd v Revenue and Customs Comrs [2009] STC 682 (High Court)

Patel v Marquette Partners (UK) Ltd  [2008] UKEAT 0190_08_0309 (Employment Appeal Tribunal)

Harding v Revenue and Csutoms Comrs [2008] STC 3499 (Court of Appeal)

Harding v Revenue and Customs Comrs [2008] STC 1965 (High Court)

R (on the application of Bamber) v Revenue and Customs Comrs (No 2) [2008] STC 1864 (Administrative Court)

Fleming (t/a/  Bodycraft) v Revenue and Csutoms Comrs [2008] STC 324 (House of Lords)

Bailhache Labesse Trustees Ltd v Revenue and Customs Comrs [2008] STC (SCD)  869 (Special Commissioners)

Elizabeth Court (Bournemouth) Ltd v Revenue and Customs Comrs [2008] STC (SCD) 366 (Special Commissioners)

Morris v Revenue & Customs Comrs [2007] EWHC 1181 (Ch) (High Court)

Hinsley v Revenue and Customs Comrs [2007] STC (SCD) 259 (Special Commissioners)

R (on application of Bamber) v Revenue and Customs Comrs [2006] STC 1035 (Administrative Court)

Fleming (t/a Bodycraft) v C & E Comrs [2006] STC 864 (Court of Appeal)

Fleming (t/a Bodycraft) v C & E Comrs [2005] STC 707 (High Court)

Local Authorities Mutual Investment Trust v C & E Comrs [2004] STC 246 (High Court)

Institute of Directors v C & E Comrs [2003] STC 35 (Court of Appeal)

C & E Comrs v BAA plc  [2003] STC 35 (Court of Appeal)

Abbey National plc v C & E Comrs (2003) VAT Decision 18236 (VAT & Duties Tribunal)

C & E Comrs v BAA plc [2002] STC 327 (High Court)

Pre-School Learning Alliance v C & E Cmrs (2002) VAT Decision 17737 (VAT & Duties Tribunal)

Abbey National plc v C & E Comrs (Case C-408/98) [2001] STC 297 (European Court of Justice)

Crayford Tandoori v C & E Comrs [2000] V & DR 540 (VAT & Duties Tribunal)

Maharani Restaurant v C & E Comrs [1999] STC 295 (High Court)

Wagon Finance Limited v C & E Comrs (1999) VAT Decision 16288 (VAT & Duties Tribunal)

General Motors Acceptance Corporation (UK) plc v C & E Comrs [1999] V & DR 456 (VAT & Duties Tribunal)

Lloyds Private Banking Ltd v IRC [1998] STC 559 (High Court)

Maharani Restaurant v C & E Comrs (1997) VAT Decision 15088

Lloyds Private Banking Ltd v IRC [1997] STC (SCD) 259 (Special Commissioners)