Liverpool and London and Globe Insurance Company v Bennett

Core Citations

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RESUELVE RECURSO

• Liverpool and London and Globe Insurance Company v Bennett

CONSIDERS

• Income Tax Act 1842
• Income Tax Act 1853

REFERS TO

• NORWICH UNION FIRE INSURANCE COMPANY v MAGEE (Surveyor of Taxes)
• Scottish Union and National Insurance Company v Surveyor of Taxes

DOES NOT APPLY

• Kodak Ltd v Clark

CITES

• Gramophone & Typewriter Company Ltd v Stanley
• Bartholomay Brewing Company v Wyatt; Nobel Dynamite Trust Company v Wyatt

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• Colquhoun v Brooks
• Sulley v Attorney General
• Lovell & Christmas Ltd v Commissioner of Taxes

APPLIES

REPORTED OPINION OF in

• 6 TC 327
• 29 TLR 757
• [1913] AC 610

CONSIDERED in

• Nuclear Electric Plc v Bradley (Inspector of Taxes)
• Nuclear Electric Plc v Bradley (Inspector of Taxes)
• General Electric Company Ltd v Price Commission

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• Phang and Another v A G

CITED in

• Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd
• Owen v Sassoon
• Northend v White & Leonard and Corbin Greener

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• Sun Life Assurance Company of Canada (UK) Ltd v HM HM Revenue and Customs
• Browne (Inspector of Taxes) v Bank of Ireland Finance Ltd

REFERRED in

• Johnston v Heath
• Hughes v Bank of New Zealand
• General Reinsurance Company Ltd v Tomlinson

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• Commercial Union Assurance Company Plc v Shaw (Inspector of Taxes)
• Great Eastern Life Assurance Company Ltd v Director-General of Inland Revenue
• Producers' and Citizens' Co-Operative Assurance Company Ltd v Federal Commissioner of Taxation
• Australasian Catholic Assurance Company Ltd v Federal Commissioner of Taxation
• The Great Eastern Life Assurance Company Ltd v Director-General of Inland Revenue
• UN Finance Bhd v Director General of Inland Revenue (1950-1985) MSTC 189;
• Sun Life Assurance Society v Davidson
• Bath and West Counties Property Trust Ltd v Thomas
• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)
• Simpson v Grange Trust Ltd
• Commissioners of Inland Revenue v Butterley Company Ltd
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd

DISTINGUISHED in

• Bucks v Bowers
• Bank Line Ltd v Commissioners of Inland Revenue

APPLIED in

• Commissioners of Inland Revenue v Park Investments Ltd
• Nuclear Electric Plc v Bradley (Inspector of Taxes)

This document cites

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• Gresham Life Assurance Society, Ltd, v Bishop
• Kodak Ltd v Clark
• Sulley v Attorney General
• Lovell & Christmas Ltd v Commissioner of Taxes
• Bartholomay Brewing Company v Wyatt; Nobel Dynamite Trust Company v Wyatt



See all quotations

• Scottish Union and National Insurance Company v Surveyor of Taxes
• Gramophone & Typewriter Company Ltd v Stanley
• NORWICH UNION FIRE INSURANCE COMPANY v MAGEE (Surveyor of Taxes)
• Liverpool and London and Globe Insurance Company v Bennett
• Colquhoun v Brooks
• Liverpool and London and Globe Insurance Company v Bennett
• Life Assurance Companies Act 1870
• Northern Assurance Act 1874
• Income Tax Act 1842
• Taxes Management Act 1880