Wired Orthodontics Ltd

Core Citations

CONSIDERS

• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-222
• Social Security Contributions (Transfer of Functions, etc.) Act 1999 - Articles : S-8
• Social Security Contributions and Benefits Act 1992 - Articles : S-3

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• Taxes Management Act 1970
• Taxes Management Act 1970 - Articles : S-31
• Taxes Management Act 1970 - Articles : S-50
• Social Security Contributions (Decisions and Appeals) Regulations 1999
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Corporation Tax Act 2009
• Corporation Tax Act 2009 - Articles : S-46
• Corporation Tax Act 2009 - Articles : S-54
• Corporation Tax Act 2009 - Articles : S-1288
• Corporation Tax Act 2009 - Articles : S-1290
• Finance Act 2013
• Finance Act 2013 - Articles : S-211

REFERS TO

• D. T. E. Financial Services Ltd v Wilson (Inspector of Taxes)
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
• MacKinlay v Arthur Young McClelland Moores & Company

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• Gestmin SGPS S.A. v Credit Suisse (UK) Ltd and Another
• Quah Su-Ling v Goldman Sachs International
• OCO Ltd and Another v RCC
• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
• The Commissioners for HM Revenue and Customs v Mr Keith Murphy
• Shilton v Wilmshurst

APPLIES

• Mallalieu v Drummond

REPORTED OPINION OF in

• [2023] TC 08679