Hibernian Insurance Ltd v Inspector of Taxes

Core Citations

CONSIDERS

• The Commissioners of Inland Revenue v The Granite City Steamship Company, Ltd
• Sargent (HM Inspector of Taxes) v Eayrs
• London County Freehold and Leasehold Properties, Ltd v Sweet (HM Inspector of Taxes)

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• The Lothian Chemical Company, Ltd v Rogers (HM Inspector of Taxes)
• Capital and National Trust, Ltd v Golder (HM Inspector of Taxes)
• Sun Life Assurance Society v Davidson (HM Inspector of Taxes)
• The Commissioners of Inland Revenue v Wilson's Executors

CONSIDERS

• Corporation Tax Act, 1976
• Income Tax Act 1918 - Articles : S-33
• Income and Corporation Taxes Act 1970 - Articles : S-304

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• Income Tax Act 1918 - Articles : SCH-A
• Income Tax Act 1918

REFERS TO

• London County Freehold and Leasehold Properties Ltd v Sweet
• Capital and National Trust v Golder
• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)

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• Hoechst Finance Ltd v Gumbrell
• Stephen Court Ltd v Browne
• Commissioners of Inland Revenue v WILSON'S EXECUTORS
• Sargent v Eayrs
• Inland Revenue v Granite City Steamship Company
• THE LOTHIAN CHEMICAL Company, Ltd v ROGERS (HM INSPECTOR of TAXES)
• Tucker v Granada Motorway Services Ltd

REPORTED OPINION OF in

• [1998-2005] VI ITR 157
• [1994-1997] V ITR 495
• [1997] 7 JIC 2501

APPEAL RESOLVED in

• Hibernian Insurance Ltd v Inspector of Taxes

AFFIRMED in

• Hibernian Insurance Ltd v Inspector of Taxes

This document cites

• Tucker v Granada Motorway Services Ltd
• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)
• Atherton v British Insulated and Helsby Cables Ltd
• Stephen Court Ltd v Browne
• Hibernian Insurance Ltd v Inspector of Taxes



See all quotations

• Inland Revenue v Granite City Steamship Company
• THE LOTHIAN CHEMICAL Company, Ltd v ROGERS (HM INSPECTOR of TAXES)
• The Commissioners of Inland Revenue v The Granite City Steamship Company, Ltd
• The Lothian Chemical Company, Ltd v Rogers (HM Inspector of Taxes)
• The Commissioners of Inland Revenue v Wilson's Executors
• Capital and National Trust v Golder
• Sargent v Eayrs
• Southwell v Savill Brothers
• Sargent (HM Inspector of Taxes) v Eayrs
• London County Freehold and Leasehold Properties Ltd v Sweet
• Hoechst Finance Ltd v Gumbrell
• Capital and National Trust, Ltd v Golder (HM Inspector of Taxes)
• London County Freehold and Leasehold Properties, Ltd v Sweet (HM Inspector of Taxes)
• Sun Life Assurance Society v Davidson (HM Inspector of Taxes)
• Commissioners of Inland Revenue v WILSON'S EXECUTORS
• Income Tax Act 1918
• Income and Corporation Taxes Act 1970
• Income Tax Act, 1967
• Corporation Tax Act, 1976