Investment and Securities Trust Ltd

Core Citations

CONSIDERS

• Finance Act 2003 - Articles : SCH-10
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Corporation Tax Act 2009 - Articles : S-54

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• Corporation Tax Act 2010 - Articles : S-455
• Finance Act 2013 - Articles : S-133
• Finance Act 2013 - Articles : S-139

REFERS TO

• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
• Berton v Alliance Economic Investment Company
• Toleman v Portbury

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• Broad v Parish
• Tophams Ltd v Earl of Sefton
• Mallalieu v Drummond

REPORTED OPINION OF in

• [2024] TC 09109

This document cites

• Tophams Ltd v Earl of Sefton
• Mallalieu v Drummond
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
• Toleman v Portbury
• Broad v Parish



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• Hopscotch Ltd
• Samarkand Film Partnership No.3 v HM Revenue and Customs
• Berton v Alliance Economic Investment Company
• Finance Act 2003
• Corporation Tax Act 2009
• Finance Act 2013
• Corporation Tax Act 2010
• Consultus Care & Nursing Ltd
• Waterside Escapes Ltd