Forde and McHugh Ltd v HM Revenue and Customs

Core Citations

CONSIDERS

• Social Security Contributions and Benefits Act 1992 - Articles : S-3
• Social Security (Contributions) Regulations 2001
• National Insurance Act 1965

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• Social Security Act 1973
• Income Tax Act 1918

REFERS TO

• Edwards v Roberts
• Sempra Metals Ltd v HM Revenue and Customs
• SMYTH (Surveyor of Taxes) v STRETTON

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• Telent Plc v HM Revenue and Customs

CITES

• Tennant v Smith
• Abbott v Philbin (Inspector of Taxes)
• R v Postmaster General

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• Aberdeen Asset Management Plc v HM Revenue and Customs

APPLIES

• Tullett and Tokyo Forex International Ltd v Secretary of State of Social Security

REPORTED OPINION OF in

• [2011] BTC 1614
• [2011] STC 1428

REFERRED in

• Granada Group Ltd v The Law Debenture Pension Trust Corporation Plc

APPEAL RESOLVED in

• Forde and McHugh Ltd v HM Revenue and Customs

REVERSED in

• Forde and McHugh Ltd v HM Revenue and Customs

This document cites

• Abbott v Philbin (Inspector of Taxes)
• R v Postmaster General
• Edwards v Roberts
• Telent Plc v HM Revenue and Customs
• Sempra Metals Ltd v HM Revenue and Customs



See all quotations

• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• SMYTH (Surveyor of Taxes) v STRETTON
• Tennant v Smith
• Tullett and Tokyo Forex International Ltd v Secretary of State of Social Security
• Aberdeen Asset Management Plc v HM Revenue and Customs
• Income and Corporation Taxes Act 1988
• Social Security Contributions and Benefits Act 1992
• Tribunals, Courts and Enforcement Act 2007
• Social Security (Contributions) Regulations 2001