Commercial Union Assurance Company Plc v Shaw (Inspector of Taxes)

Core Citations

RESUELVE RECURSO

• Commercial Union Assurance Company Plc v Shaw (Inspector of Taxes)

CONSIDERS

• Income and Corporation Taxes Act 1988

REFERS TO

• Edinburgh Life Assurance Company v Lord Advocate
• Sterling Trust Ltd v Commissioners of Inland Revenue

CITES

• Re McGuckian (No 1)

AFFIRMS

• Commercial Union Assurance Company Plc v Shaw (Inspector of Taxes)

REPORTED OPINION OF in

• [1999] BTC 12
• 72 TC 101
• [1999] STC 109

[See more]

• 20/01/1999 Times Law Reports

CONSIDERED in

• Prudential Assurance Company Ltd v Bibby (HM Inspector of Taxes) (No 2)
• Prudential Assurance Company Ltd v Stephen Bibby (H M Inspector of Taxes)
• The Manufacturers Life Assurance Company v Anthony Cummins (HM Inspector of Taxes)

REFERRED in

• Legal and General Assurance Society Ltd v R & C Commissioners
• Sun Life Assurance Company of Canada (UK) Ltd v HM HM Revenue and Customs

This document cites

• Re McGuckian (No 1)
• Sterling Trust Ltd v Commissioners of Inland Revenue
• Commercial Union Assurance Company Plc v Shaw (Inspector of Taxes)
• Edinburgh Life Assurance Company v Lord Advocate
• Income and Corporation Taxes Act 1988



See all quotations

• Finance Act 1965
• Capital Allowances Act 1968