REVELL (Surveyor of Taxes) v THE EDINBURGH LIFE INSURANCE COMPANY

Core Citations

REPORTED OPINION OF in

• 5 TC 221

CONSIDERED in

• Scottish Widows Plc v Commissioners for HM Revenue and Customs
• Sun Life Assurance Company of Canada (UK) Ltd v HM HM Revenue and Customs
• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)

This document cites

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