R v HM Treasury and Others ex parte Shepherd Neame Ltd
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- R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd
- Commissioners of Customs and Excise v ApS Samex
- R v Secretary of State for Employment, ex parte Equal Opportunities Commission and Another ; R v Secretary of State for Employment, ex parte Equal Opportunities Commission
- Finance (No 2) Act 1997
- Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products