Commercial Union Assurance Company Plc v Shaw

Core Citations

CONSIDERS

• The Sterling Trust, Ltd v The Commissioners of Inland Revenue
• Commercial Union Assurance Company Plc v Shaw (Inspector of Taxes)

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• Re McGuckian (No 1)
• Edinburgh Life Assurance Company v Lord Advocate

CONSIDERS

• Income and Corporation Taxes Act 1988
• Finance Act 1965 - Articles : SCH-18
• Capital Allowances Act 1968

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• Finance Act 1947
• Finance Act 1972 - Articles : S-100
• Finance Act 1965 - Articles : S-52

This document cites

• Re McGuckian (No 1)
• Sterling Trust Ltd v Commissioners of Inland Revenue
• The Sterling Trust, Ltd v The Commissioners of Inland Revenue
• Re McGuckian (No 1)
• Commercial Union Assurance Company Plc v Shaw (Inspector of Taxes)



See all quotations

• Edinburgh Life Assurance Company v Lord Advocate
• Income and Corporation Taxes Act 1988
• Finance Act 1947
• Finance Act 1972
• Finance Act 1965
• Capital Allowances Act 1968