C & E Commissioners v Elm Milk Ltd

This case tests the input tax restriction on the purchase of a motor vehicle.

Dixon v Fitch’s Garage Ltd

This case tests whether an expense can be classed as plant.

Jarmin v Rawlings

Retirement relief; whether a disposal constituted the sale of whole or part of a business.

Caillebotte v Quinn

Tests the wholly and exclusively rule and duality purpose.

C & E Commissioners v Lord Fisher

This decision tests whether a business is taking place.

British Transport Commission v Gourley

This case established the Gourley Principle - whether an award for loss of earnings should be paid to the recipient before or after taking into account tax

Cole Brothers Ltd v Phillips

This case tests whether an expense can be classed as plant

Fall v Hitchen

Professional dancer under a British Actor's Equity Association standard contract; whether employed or self-employed.