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S Reneaux and L Reneaux-Smith v HMRC [2019] UKFTT 666 (TC)     B7.102

S Roberts and A Martin v HMRC [2011] UKFTT 268 (TC)     E8.1014

S and I Electronics plc v HMRC [2009] UKFTT 108 (TC)     I11.361C

S and L Barnes Ltd v HMRC [2023] UKFTT 00042 (TC)     E4.1008

S and U Stores Ltd v Gordon [1970] 2 All ER 764     B3.342

S v S (No 2) [1997] STC 759     E5.120

SC Properties Ltd v HMRC [2022] UKFTT 214 (TC)     B7.102

SCA Packaging v HMRC [2007] STC 1640     E4.812A

SGA Productions Ltd v HMRC [2022] UKFTT 46 (TC)     D7.1276

SITA UK Group Holdings Ltd and anor v HMRC [2009] STC 1595     A7.420

SKG (London) Ltd v HMRC [2009] UKFTT 341 (TC)     A4.594A

SLF Associates Inc v HSBC (UK) Bank and ors [2021] EWHC 5 (Ch)     A5.609; A8.307

SOCA v Namli and anor [2011] EWCA Civ 1411     A5.606

SSE Generation Ltd v HMRC [2018] UKFTT 416 (TC)     B3.308

Sabine v Lookers Ltd (1958) 38 TC 120, 128     B2.204

Saccharin Corpn Ltd v Chemische Fabrik