Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
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- Ramsay (W T) Ltd v Commissioners of Inland Revenue
- Income and Corporation Taxes Act 1988
- Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.
- The Queen v Secretary of State for Transport, ex parte Factortame Ltd and others.
- Omega Spielhallen- und Automatenaufstellungs-GmbH v Oberbürgermeisterin der Bundesstadt Bonn.