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B G Utting and Co, Ltd v Hughes [1940] 23 TC 174, 189, HL     B5.615

B and K Lavery Property Trading Partnership v HMRC [2017] STC 829     A6.418B

B&J Shopfitting Services v HMRC [2010] UKFTT 78 (TC)     A4.568, 568B, 568F

B, Re [2009] AC 1     A4.590

BAT Industries and ors v HMRC [2017] UKFTT 558 (TC)     D1.1215

BAT Industries plc and ors v HMRC [2024] EWHC 195 (Ch)     A1.706

BAV-TMW-Globaler-Immobilien Spezialfonds v HMRC [2019] SFTD 631     E7.201E

BCCI (Overseas) v Price Waterhouse [1998] PNLR 564     A1.803

BCM Cayman LP and BlueCrest Capital Management Cayman Ltd v HMRC [2023] EWCA Civ 1179     B7.106, 108

BCM Cayman LP and anor v HMRC [2023] EWCA Civ 1179     A5.613

BE Studios Ltd v Smith and Williamson Ltd [2006] 2 All ER 811     D1.403A

BES Commercial Electricity Ltd v HMRC [2021] UKFTT 456 (TC)     B2.318

BNP Paribas (London Branch) v HMRC [2017] UKFTT 487 (TC)     B2.316

BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia [1965] 3 All ER 209; [1966] AC 224     B2.462; B5.665B

BPP