Revell (Surveyor of Taxes) v The Edinburgh Life Insurance Company

Core Citations

REPORTED OPINION OF in

• 5 TC 221

CONSIDERED in

• R (Paulden Activities Ltd and Others) v HM Revenue and Customs

REFERRED in

• Scottish Widows Plc v Commissioners for HM Revenue and Customs
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd

CITED in

• Sun Life Assurance Company of Canada (UK) Ltd v HM HM Revenue and Customs
• Scottish Widows Plc V. The Commissioners For Her Majesty's Revenue And Customs Under Secton 56a Of The Taxes Management Act 1970

This document cites

• North British Railway Company Company v Greig
• Clerical, Medical, and General Life Assurance Society v Carter
• Finance Act 1904