Sun Life Assurance Company of Canada (UK) Ltd v HM HM Revenue and Customs
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Core Citations
CONSIDERS
REFERS TO
- Taylor (Inspector of Taxes) v MEPC Holdings Ltd
- Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd
- R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
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CONSIDERS
- Insurance Companies Act 1982 - Articles : SCH-2C
- Finance Act 1989 - Articles : S-89
- Finance Act 1989 - Articles : S-88A
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REPORTED OPINION OF in
APPEAL RESOLVED in
REVERSED in
