Hoechst Finance Ltd v Gumbrell

Core Citations

DISTINGUISHES

• London County Freehold and Leasehold Properties Ltd v Sweet

APPLIES

• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)
• Sun Life Assurance Society v Davidson

REPORTED OPINION OF in

• [1983] BTC 62
• 56 TC 594
• [1983] STC 150

CITED in

• Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd
• TC03396: Howden Joinery Group Plc
• Stephen Court Ltd v Browne

REFERRED in

• Hibernian Insurance Ltd v Inspector of Taxes

CONSIDERED in

• S v Board of Inland Revenue
• Camas Plc v Atkinson (Inspector of Taxes)
• Camas Plc v Atkinson (Inspector of Taxes)

[See more]

• Hibernian Insurance Ltd v Inspector of Taxes

This document cites

• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)
• Sun Life Assurance Society v Davidson
• R v Clements (Judge)ex parte Ferridge
• London County Freehold and Leasehold Properties Ltd v Sweet
• Finance Act 1980



See all quotations

• Income and Corporation Taxes Act 1970