Prudential Assurance Company Ltd v Stephen Bibby (H M Inspector of Taxes)

Core Citations

CONSIDERS

• Grierson v Wallace
• M'Farlane v Clyde
• Commercial Union Assurance Company Plc v Shaw (Inspector of Taxes)

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• Fraser v Kennedy
• Chevron U.K. Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)

CONSIDERS

• Income and Corporation Taxes Act 1988
• Finance Act 1989
• Finance Act 1995 - Articles : SCH-8

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• Finance Act 1995

This document cites

• Re McGuckian (No 1)
• Commercial Union Assurance Company Plc v Shaw (Inspector of Taxes)
• Grierson v Wallace
• M'Farlane v Clyde
• Fraser v Kennedy



See all quotations

• Chevron U.K. Ltd v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Finance Act 1989
• Finance Act 1995