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          Upper Tribunal Tax and Chancery decision of Judge Oliver on 2 September 2011.              
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          Upper Tribunal Tax and Chancery decision of Judge Oliver and Member Gemmell and Member Lund on 1 September 2011.               
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          Upper Tribunal Tax and Chancery decision of Judge Bartlett and Member O’Neill and Member Burbidge on 1 September 2011.               
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          Upper Tribunal Tax and Chancery decision of Judge Oliver on 25 August 2011.              
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          Upper Tribunal Tax and Chancery decision of Judge Bishopp and Member Palmer and Member Carter on 9 August 2011.            
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          Upper Tribunal Tax and Chancery decision of Judge Oliver on 2 August 2011.               
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          Upper Tribunal Tax and Chancery decision of Judge Oliver and Member Abrams and Member Chapman on 25 May 2011.                
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          Upper Tribunal Tax & Chancery decision of Judge Oliver and Member Chapman and Member Douch on 13 May 2011. 
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          Upper Tribunal Tax & Chancery decision of Judge Bishopp and Members Lund and Member Burdon on 21 March 2011.     
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          Upper Tribunal Tax & Chancery decision of Judge Oliver and Member Abrams and Member Chapman on 1 March 2011.          
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          Upper Tribunal Tax and Chancery decision of Judge Bartlett and Member Palmer and Member Senior on 3 February 2011. 
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          Upper Tribunal Tax and Chancery decision of Judge Oliver on 7 December 2010.               
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          Upper Tribunal Tax and Chancery decision of Judge Oliver and Member Abrams and Member Chapman on 19 November 2010.              
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          Upper Tribunal Tax and Chancery decision of Judge Oliver and Member O'Neill and Member Douch on 25 August 2010. 
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          Upper Tribunal Tax and Chancery decision of Judge Oliver QC and Member O'Neill and Member Douch on 17 June 2010. 
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          Upper Tribunal Tax and Chancery decision of Judge Oliver, Member Hanson and Member Carter on 11 May 2010.               
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          Upper Tribunal Tax and Chancery decision of Judge Mackie and Member Palmer and Member Chapman on 11 May 2010.               
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          Upper Tribunal Tax and Chancery decision of Judge Oliver and Member Burbidge on 29 March 2010.             
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          Upper Tribunal Tax and Chancery decision of Judge Oliver and Member Bates and Member Palmer on 11 January 2010.              
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          Upper Tribunal Tax and Chancery decision of Judge Brice and Member Burbidge and Member Douch on 24 December 2009.               
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          Upper Tribunal Tax and Chancery decision of Judge Mowschenson and Member Bates and Member Neill on 14 December 2009.                 
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          Upper Tribunal Tax and Chancery decision of Judge Brice and Members Gemmell and Members Palmer on 25 November 2009.                
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          Upper Tribunal Tax and Chancery decision of Judge Brice and Member Farquharson and Member Neill on 9 July 2009.              
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          Upper Tribunal Tax and Chancery decision of Judge Mackie QC, and Members O'Niell and Member Abrams on 2 April 2009.         
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          Upper Tribunal Tax and Chancery decision of Judge Oliver and Judge Mowschenson on 18 March 2009.         
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          Upper Tribunal Tax and Chancery decision of Judge Mowschenson and Member Burdon and Member Farquharson on 4 November 2008.        
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          Upper Tribunal Tax and Chancery decision of Judge Oliver and Member Carter and Member Senior on 4 November 2008.      
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          Upper Tribunal Tax and Chancery decision of Judge Oliver, Member Burbidge and Member O'Neill on 3 September 2008.              
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          Upper Tribunal Tax and Chancery decision of Judge Sir Stephen Oliver on 1 July 2008.             
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          Upper Tribunal Tax and Chancery decision of Judge Oliver on 13 June 2008.               
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          Upper Tribunal Tax and Chancery decision of Judge Oliver, Member Abrams and Member Senior on 5 June 2008.              
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          Upper Tribunal Tax and Chancery decision of Judge Brice, Member Farquharson and Member O'Neill on 28 April 2008.               
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          Upper Tribunal Tax and Chancery decision of Judge Coutts, Member Burdon and Member Parsloe on 16 April 2008.
 
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          Upper Tribunal Tax and Chancery decision of Judge Bishopp and Member Douch and Member Chapman on 16 April 2008. 
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          Upper Tribunal Tax and Chancery decision of Judge Brice, Member Farquharson and Member O'Neill on 29 February 2008.                
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          Upper Tribunal Tax and Chancery decision of Judge Mowschenson, Member Abrams and Member Douch on 17 January 2008.                
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          Upper Tribunal Tax and Chancery decision of Judge Brice, Member Palmer and Member Abrams on 7 January 2008.        
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          Upper Tribunal Tax and Chancery decision of Judge Oliver on 18 December 2007.              
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          Upper Tribunal Tax and Chancery decision of Judge Bishopp, Member O’Neill and Member Lund on 18 December 2007.               
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          Upper Tribunal Tax and Chancery decision of Judge Brice, Member Chapman and Member Douch on 11 December 2007.               
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          Upper Tribunal Tax and Chancery decision of Judge Oliver, Member Carter and Member Hanson on 30 November 2007.                
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          Upper Tribunal Tax and Chancery decision of Judge Brice, Member Farquharson and Member O’Neill on 24 September 2007.        
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          Upper Tribunal Tax and Chancery decision of Judge Bartlett on 13 August 2007.         
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          Upper Tribunal Tax and Chancery decision of Judge Oliver, Member Carter and Member Palmer on 23 February 2007.        
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          Upper Tribunal Tax and Chancery decision of Judge Brice on 4 May 2007.                
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          Upper Tribunal Tax and Chancery decision of Judge Mowschenson, Member Bates and Member Senior on 28 March 2007.        
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          Upper Tribunal Tax and Chancery decision of Judge Brice and Member Carter on 15 January 2007.                
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          Upper Tribunal Tax and Chancery decision of Judge Bartlett, Member 
Burdon and Member Farquharson on 2 January 2007.         
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          Upper Tribunal Tax and Chancery decision of Judge Mackie, Member Laing and Member Senior on 8 November 2006.            
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          Upper Tribunal Tax and Chancery decision of Judge Brice, Member Chapman and Member Parsloe on 11 October 2006.