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LD v HMRC [2019] UKFTT 526 (TC)     A4.567A; A5.609

LG Berry Investments Ltd v Attwooll [1964] 2 All ER 126     B2.429, 449

LG Park HT1 Ltd and ors v HMRC [2022] UKUT 178 (TCC)     A5.605

LH Bishop Electric Company Ltd and ors v HMRC [2013] UKFTT 522 (TC)     A4.591

LINPAC Group Holdings Ltd v HMRC [2020] UKFTT 60 (TC)     D2.240

LM Ferro Ltd v HMRC [2013] UKFTT 463 (TC)     A7.405; E4.507A

Labeikis and ors v HMRC [2021] EWHC 3237 (QB)     A5.605

Lack v Doggett (1969) 46 TC 497     B5.218

Lack v HMRC (1969) 46 TC 497; (1970) 46 TC 497, CA     B5.218

Lackersteen v Lackersteen (1864) 30 LJ Ch 5     I3.134

Laerstate BV v HMRC and other appeals [2009] SFTD 551 TC162     D4.104

Lagden v O'Connor [2004] 1 AC 1067     A1.811

Lagunas Nitrate Co Ltd v Schroeder & Co and Schmidt (1901) 85 LT 22; 17 TLR 625; (1901) 85 LT 22     D5.110; E8.1111; I3.158

Laidlay's Trustees v Lord Advocate (1890) 15 App Cas 468     I9.451

Laidler v Perry [1966] AC 16;