Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1988
• Finance (No. 2) Act 1992
• Farrell v Alexander

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• Liverpool and London and Globe Insurance Company v Bennett
• Mangin v Inland Revenue Commissioner
• Pepper (Inspector of Taxes) v Hart

REFERS TO

• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals
• Nuclear Electric Plc v Bradley (Inspector of Taxes)

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• Ellis v I.C.I. Petroleum Ltd
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Gresham Life Assurance Society v Attorney General

CITES

• Hoechst Finance Ltd v Gumbrell
• R.T.Z. Oil and Gas Ltd v Elliss
• Marx v Inland Revenue Commissioner; Carlson v Inland Revenue Commissioner

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• Page v Lowther
• R v Schildkamp
• Wilcock v Frigate Investments Ltd

REPORTED OPINION OF in

• [1996] BTC 375
• 05/07/1996 Times Law Reports
• [1996] STC 647

APPEAL RESOLVED in

• Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd

AFFIRMED in

• Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd

CITED in

• Legal & General Assurance Society Ltd v HM Revenue and Customs

CONSIDERED in

• The Prudential Assurance Company Ltd v David Alfred Johnson (Hm Inspector of Taxes)

This document cites

• Nuclear Electric Plc v Bradley (Inspector of Taxes)
• R v Schildkamp
• Farrell v Alexander
• Pepper (Inspector of Taxes) v Hart
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd



See all quotations

• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Gresham Life Assurance Society v Attorney General
• Ellis v I.C.I. Petroleum Ltd
• Wilcock v Frigate Investments Ltd
• R.T.Z. Oil and Gas Ltd v Elliss
• Page v Lowther
• Hoechst Finance Ltd v Gumbrell
• Mangin v Inland Revenue Commissioner
• Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals
• Liverpool and London and Globe Insurance Company v Bennett