Simpson (HM Inspector of Taxes) v The Grange Trust, Ltd

Core Citations

REPORTED OPINION OF in

• 19 TC 231

CONSIDERED in

• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)
• Camas Plc v Atkinson (Inspector of Taxes)
• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)

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• Habib v The Board of Inland Revenue

This document cites

• Simpson v Grange Trust Ltd
• Ormond Investment Company v Betts
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Rosyth Building and Estates Company v Inland Revenue
• Revell (Surveyor of Taxes) v The Edinburgh Life Insurance Company



See all quotations

• Simpson v Grange Trust Ltd
• Liverpool and London and Globe Insurance Company v Bennett
• Collyer (Inspector of Taxes) v Hoare & Company Ltd
• Income Tax Act 1918
• Finance Act 1915
• Finance Act 1926