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Wired Orthodontics Limitedian Hutchinsonsusan Bessant v Revenue & Customs (Procedure : Other)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
CIA INSURANCE SERVICES LTD v Revenue & Customs (CORPORATION TAX, INCOME TAX and NICs - Appellant resolved to make contributions to a remuneration trustr)	[2022] UKFTT 144	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 May 2022	BAILII		2
Scotts Atlantic Management Ltd v HMRC	[2015] UKUT 66	United Kingdom Upper Tribunal	United Kingdom	13 Feb 2015	BAILII		11
First Class Communications v HMRC	[2013] UKFTT 342	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 May 2013	BAILII		6
MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores & Co (a firm)	[1990] 2 AC 239; [1990] 1 All ER 45; 62 Tax Cas 704		United Kingdom	circa 1990	LexisNexis / Westlaw		43
Mallalieu v Drummond	[1983] AC 861		United Kingdom	circa 1983	LexisNexis / Westlaw		8
Smyth v Stretton	(1904) 5 Tax Cas 36		United Kingdom	circa 1904			13
1 AC 684	1 AC 684		United Kingdom	circa 2022	LexisNexis / Westlaw		4
Murphy v HMRC	[2022] EWCA Civ 1112	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Aug 2022	BAILII		3
Quah Su-Ling v Goldman Sachs International	[2015] EWHC 759	High Court of England and Wales	United Kingdom - England and Wales	circa 2015	BAILII		30
Gestmin SGPS SA v Credit Suisse (UK) Ltd	[2013] EWHC 3560	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		113
DTE Financial Services Ltd v Wilson (Inspector of Taxes)	[2001] EWCA Civ 455; [2001] All ER (D) 12; 74 Tax Cas 14; [2001] BTC 159	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Apr 2001	BAILII		12