Cornish Mutual Assurance Company v Commissioners of Inland Revenue

Core Citations

CITES

• Last v London Assurance Corporation
• Re Arthur Average Association for British, Foreign, and Colonial Ships. ex parte Hargrove & Company
• Smith v Anderson

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• Re Padstow Total Loss and Collision Assurance Association
• Commissioners of Inland Revenue v Westleigh Estates Company ; Commissioners of Inland Revenue v South Behar Ry. Company ; Commissioners of Inland Revenue v Eccentric Club
• New York Life Insurance Company v Styles

RESUELVE RECURSO

• Cornish Mutual Assurance Company v Commissioners of Inland Revenue

CONSIDERS

• Finance Act 1920 - Articles : S-52
• Finance Act 1920 - Articles : S-53
• STYLES (Surveyor of Taxes) v NEW YORK LIFE INSURANCE COMPANY

CITED in

• Faulconbridge (HM Inspector of Taxes) v National Employers' Mutual General Insurance Association, Ltd
• Colonial Mutual Life Assurance Society Ltd v Federal Commissioner of Taxation
• Ayrshire Employers Mutual Insurance Association v Inland Revenue

REPORTED OPINION OF in

• 40 TLR 792
• 12 TC 841
• [1924] 20 LlLRep 113

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• [1926] AC 281

REFERRED in

• English and Scottish Joint Co-operative Wholesale Society Ltd v Commissioner of Agricultural Income Tax, Assam
• Risk Management Partners Ltd v Brent London Borough Council (No 1)
• Fletcher v Income Tax Commissioner

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• Sharkey (Inspector of Taxes) v Wernher