Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd

Core Citations

RESUELVE RECURSO

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

CONSIDERS

• Income and Corporation Taxes Act 1988
• Finance (No. 2) Act 1992
• Pepper (Inspector of Taxes) v Hart

REFERS TO

• Farrell v Alexander
• Wilcock v Frigate Investments Ltd

CITES

• Ellis v I.C.I. Petroleum Ltd
• Mangin v Inland Revenue Commissioner
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd

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• Liverpool and London and Globe Insurance Company v Bennett

AFFIRMS

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

REPORTED OPINION OF in

• 24/02/1998 Times Law Reports
• [1998] STC 439
• [1998] BTC 112

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• 70 TC 445

CONSIDERED in

• Steven Bibby (hmit) v Prudential Assurance Company Ltd
• Camas Plc v Atkinson (Inspector of Taxes)

REFERRED in

• Legal and General Assurance Society Ltd v R & C Commissioners
• Sun Life Assurance Company of Canada (UK) Ltd v HM HM Revenue and Customs

This document cites

• Farrell v Alexander
• Farrell v Alexander
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Pepper (Inspector of Taxes) v Hart
• Ellis v I.C.I. Petroleum Ltd



See all quotations

• Wilcock v Frigate Investments Ltd
• Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd
• Liverpool and London and Globe Insurance Company v Bennett
• Mangin v Inland Revenue Commissioner
• Income and Corporation Taxes Act 1988
• Finance (No. 2) Act 1992
• Finance Act 1989
• Income and Corporation Taxes Act 1970