Freemans plc v Commissioners of Customs & Excise.
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- Argos Distributors Ltd v Commissioners of Customs & Excise.
- Boots Company plc v Commissioners of Customs and Excise.
- Elida Gibbs Ltd v Commissioners of Customs and Excise.
- H. J. Glawe Spiel- und Unterhaltungsgeräte Aufstellungsgesellschaft mbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst.
- Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise.