Sun Life Assurance Company of Canada (UK) Ltd v HM HM Revenue and Customs

Core Citations

CONSIDERS

• REVELL (Surveyor of Taxes) v THE EDINBURGH LIFE INSURANCE COMPANY
• SCOTTISH UNION and NATIONAL INSURANCE COMPANY v SMILES (Surveyor of Taxes)
• Taylor (Inspector of Taxes) v MEPC Holdings Ltd

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• Walker (Inspector of Taxes) v Centaur Clothes Group Ltd
• Liverpool and London and Globe Insurance Company v Bennett

CONSIDERS

• Finance Act 2003
• Finance Act 1989
• Finance Act 1996

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• Taxation of Chargeable Gains Act 1992
• Finance Act 1989 - Articles : S-89
• Income and Corporation Taxes Act 1988 - Articles : S-6
• Income and Corporation Taxes Act 1988 - Articles : S-432
• Income and Corporation Taxes Act 1988 - Articles : S-75
• Income and Corporation Taxes Act 1988 - Articles : S-76
• Finance Act 1998 - Articles : SCH-18
• Finance Act 1989 - Articles : S-88
• Income and Corporation Taxes Act 1988 - Articles : S-441
• Finance Act 2003 - Articles : S-76
• Corporation Tax Act 2009

REFERS TO

• Commercial Union Assurance Company Plc v Shaw (Inspector of Taxes)

RESUELVE RECURSO

• Sun Life Assurance Company of Canada (UK) Ltd v HM HM Revenue and Customs

CITES

• Walker (Inspector of Taxes) v Centaur Clothes Group Ltd
• Revell (Surveyor of Taxes) v The Edinburgh Life Insurance Company
• Liverpool and London and Globe Insurance Company v Bennett

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• Taylor (Inspector of Taxes) v MEPC Holdings Ltd
• NORTHERN ASSURANCE Company v RUSSELL (Surveyor of Taxes)

REVERSES

• Sun Life Assurance Company of Canada (UK) Ltd v HM HM Revenue and Customs

REPORTED OPINION OF in

• [2010] STC 1173
• [2010] BTC 526

This document cites

• Walker (Inspector of Taxes) v Centaur Clothes Group Ltd
• Sun Life Assurance Company of Canada (UK) Ltd v HM HM Revenue and Customs
• Taylor (Inspector of Taxes) v MEPC Holdings Ltd
• Revell (Surveyor of Taxes) v The Edinburgh Life Insurance Company
• NORTHERN ASSURANCE Company v RUSSELL (Surveyor of Taxes)



See all quotations

• Commercial Union Assurance Company Plc v Shaw (Inspector of Taxes)
• SCOTTISH UNION and NATIONAL INSURANCE COMPANY v SMILES (Surveyor of Taxes)
• REVELL (Surveyor of Taxes) v THE EDINBURGH LIFE INSURANCE COMPANY
• Walker (Inspector of Taxes) v Centaur Clothes Group Ltd
• Liverpool and London and Globe Insurance Company v Bennett
• Sun Life Assurance Company of Canada (UK) Ltd v R & C Commissioners
• Liverpool and London and Globe Insurance Company v Bennett
• Income and Corporation Taxes Act 1988
• Finance Act 1989
• Corporation Tax Act 2009
• Taxation of Chargeable Gains Act 1992
• Finance Act 1996
• Income and Corporation Taxes Act 1970
• Finance Act 1998
• Finance Act 2003
• Taylor (Inspector of Taxes) v MEPC Holdings Ltd