General Reinsurance Company Ltd v Tomlinson

Core Citations

CONSIDERS

• Finance Act 1960 - Articles : S-25
• Finance Act 1960 - Articles : S-43
• Income Tax Act 1952 - Articles : S-123

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• Double Taxation Relief (Taxes on Income) (Netherlands) Order, 1950

REFERS TO

• Edwards (Inspector of Taxes) v Bairstow
• Ostime v Australian Mutual Provident Society

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• Davies v Shell Company of China Ltd
• Inland Revenue v Scottish Automobile and General Insurance Company
• Commissioner of Taxes v Melbourne Trust
• Liverpool and London and Globe Insurance Company v Bennett
• NORTHERN ASSURANCE Company v RUSSELL (Surveyor of Taxes)

FOLLOWS

• Californian Copper Syndicate v Harris
• Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income-tax, Lahore

REPORTED OPINION OF in

• TC Leaflet No 2354
• TC Leaflet No 2354
• TC Leaflet No 2354

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• [1970] 2 All ER 436
• 48 TC 81
• [1970] 1 WLR 566

REFERRED in

• Nuclear Electric Plc v Bradley (Inspector of Taxes)
• Psb v Dgir
• UN Finance Bhd v Director General of Inland Revenue (1950-1985) MSTC 189;

APPLIED in

• General Motors Acceptance Corporation (U.K.) Ltd v Commissioners of Inland Revenue

CONSIDERED in

• Nuclear Electric Plc v Bradley
• Jamaica Mutual Life Assurance Society v The Board of Inland Revenue

This document cites

• Gresham Life Assurance Society, Ltd, v Bishop
• F S Securities Ltd v Commissioners of Inland Revenue
• Ostime v Australian Mutual Provident Society
• Edwards (Inspector of Taxes) v Bairstow
• Ostime v Australian Mutual Provident Society



See all quotations

• Commissioner of Taxes v Melbourne Trust
• Californian Copper Syndicate v Harris
• NORTHERN ASSURANCE Company v RUSSELL (Surveyor of Taxes)
• Davies v Shell Company of China Ltd
• Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income-tax, Lahore
• Californian Copper Syndicate (Ltd and Reduced) v Inland Revenue
• Liverpool and London and Globe Insurance Company v Bennett
• Liverpool and London and Globe Insurance Company v Bennett
• Gresham Life Assurance Society v Bishop
• Liverpool and London and Globe Insurance Company v Bennett
• Inland Revenue v Scottish Automobile and General Insurance Company
• Income Tax Act 1952
• Finance Act 1960
• Income Tax Act 1842
• Double Taxation Relief (Taxes on Income) (Netherlands) Order, 1950
• Insurance Companies (Forms) Regulations, 1958