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C Connelly and Co v Wilbey [1992] STC 783     B2.449

C H Rand v The Alberni Land Company, Ltd (1920) 7 TC 629     B5.218C

C and E Comrs v CH Skellett (t/a Vidcom Computer Services) [2004] STC 201     E4.620A

C&E Comrs v Han [2001] STC 1188     A4.591

C' Trust, Trustees v IRC (1929) 14 TC 427     B5.812

CBD Flower Shop Ltd v HMRC [2023] UKFTT 107 (TC)     A5.608

CCE v Steptoe [1992] STC 757     A4.568

CF Booth Ltd v HMRC [2022] UKUT 217 (TCC)     A4.567A

CHF PIP! PLC v HMRC [2021] UKFTT 383 (TC)     E3.142

CHF PIP! plc v HMRC [2021] UKFTT 383 (TC)     E3.102

CIA Insurance Services Ltd v HMRC [2022] UKFTT 144 (TC)     E4.1053

CIR v Earl of Longford 13 TC 573     E5.202

CIR v McIntosh 36 TC 334     E1.102E, 102H, 212

CIR v Quigley (1995) 67 TC 535     E4.620A

CIR v Smith 15 TC 661     C1.206A

CPR Commercials v HMRC [2023] UKUT 61 (TCC)     A4.567A

CRC v Warshaw [2020] UKUT 366 (TCC)     C3.1302A

Cable and Wireless plc v