Imperial Life Assurance Company of Canada v Efficient Distributors Ltd

Core Citations

APPLIES

• Reddie v Williamson
• Paton v Commissioners of Inland Revenue
• Fenton's Trustee v Commissioners of Inland Revenue

REPORTED OPINION OF in

• (1992) 41 WIR 26
• [1992] 2 WLR 503
• [1992] 2 AC 85

CONSIDERED in

• Henry (Fitzroy) v George Dave Ranglin, Nipo-Line Ltd, Nipo-Line Auto Imports Ltd and Andrew Ranglin
• The Imperial Life Assurance Company of Canada v McClain et Al