Legal and General Assurance Society Ltd v R & C Commissioners

Core Citations

CONSIDERS

• Duckering v Gollan
• Duckering (HM Inspector of Taxes) v Gollan

REFERS TO

• Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd
• Duckering v Gollan
• G C A International Ltd v Yates (Inspector of Taxes) ; Yates (Inspector of Taxes) v G C A International Ltd

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• Ostime v Australian Mutual Provident Society
• Commercial Union Assurance Company Plc v Shaw (Inspector of Taxes)

CONSIDERS

• George Wimpey International Ltd v Rolfe (HM Inspector of Taxes)
• Finance Act 2000
• Finance Act 1998 - Articles : SCH-18

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• Finance Act 1990 - Articles : S-43
• Finance Act 1989 - Articles : S-82
• Finance Act 1989 - Articles : S-88
• Finance Act 1989 - Articles : S-89
• Insurance Companies Act 1982 - Articles : SCH-1
• Income and Corporation Taxes Act 1988
• Finance Act 1989
• Income and Corporation Taxes Act 1988 - Articles : S-432
• Income and Corporation Taxes Act 1988 - Articles : S-75
• Income and Corporation Taxes Act 1988 - Articles : SCH-D
• Income and Corporation Taxes Act 1988 - Articles : S-6
• Finance Act 1967
• Finance Act 2000
• Income and Corporation Taxes Act 1988 - Articles : S-9
• Income and Corporation Taxes Act 1988 - Articles : S-12
• Income and Corporation Taxes Act 1988 - Articles : S-76
• Income and Corporation Taxes Act 1988 - Articles : S-436
• Income and Corporation Taxes Act 1988 - Articles : S-438
• Income and Corporation Taxes Act 1988 - Articles : S-795
• Income and Corporation Taxes Act 1988 - Articles : S-797
• Income and Corporation Taxes Act 1988 - Articles : S-463
• Income and Corporation Taxes Act 1988 - Articles : S-811

REPORTED OPINION OF in

• [2006] STC 1763
• [2006] BTC 713

This document cites

• Duckering v Gollan
• Duckering v Gollan
• Ostime v Australian Mutual Provident Society
• Ostime v Australian Mutual Provident Society
• G C A International Ltd v Yates (Inspector of Taxes) ; Yates (Inspector of Taxes) v G C A International Ltd



See all quotations

• George Wimpey International Ltd v Rolfe (HM Inspector of Taxes)
• Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd
• Commercial Union Assurance Company Plc v Shaw (Inspector of Taxes)
• Duckering (HM Inspector of Taxes) v Gollan
• Legal & General Assurance Society Ltd (No.2) v HMRC
• Legal & General v Thomas (HMIT)
• Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd
• Finance Act 1990
• Income and Corporation Taxes Act 1988
• Finance Act 2000
• Insurance Companies Act 1982
• Finance Act 1989
• Finance Act 1998
• Finance Act 1967