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

Core Citations

CONSIDERS

• Capital and National Trust, Ltd v Golder (HM Inspector of Taxes)
• REVELL (Surveyor of Taxes) v THE EDINBURGH LIFE INSURANCE COMPANY
• Simpson (HM Inspector of Taxes) v The Grange Trust, Ltd

[See more]

• SCOTTISH INVESTMENT TRUST COMPANY v FORBES (Surveyor of Taxes)

REFERS TO

• THE ROSYTH BUILDING & ESTATES Company, Ltd, v P. ROGERS (Surveyor of Taxes)
• Southern (S.) (Inspector of Taxes) v Aldwych Property Trust Ltd
• Gresham Life Assurance Society v Styles

[See more]

• Bennet v Underground Electric Railways Company of London
• Liverpool and London and Globe Insurance Company v Bennett
• Simpson v Grange Trust Ltd

CONSIDERS

• Assurance Companies Act 1909
• Life Assurance Companies Act 1870
• Assurance Companies Act 1909 - Articles : S-3

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• Income Tax Act 1918 - Articles : SCH-D
• Income Tax Act 1918 - Articles : S-33

RESUELVE RECURSO

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

APPLIES

• Capital and National Trust v Golder

REPORTED OPINION OF in

• [1957] UKHL J0704-1
• [1957] 2 All ER 760
• [1957] 3 WLR 362

[See more]

• [1958] AC 184

CITED in

• Mutual Life and Citizens' Assurance Company Ltd v Commissioner of Taxation
• TC03396: Howden Joinery Group Plc
• Commissioners for HM Revenue and Customs v Centrica Overseas Holdings Ltd

CONSIDERED in

• Dawson Group Plc v HM Revenue and Customs
• Camas Plc v Atkinson (Inspector of Taxes)
• Camas Plc v Atkinson (Inspector of Taxes)

REFERRED in

• Centrica Overseas Holdings Ltd v Commissioners for HM Revenue and Customs

This document cites

• Simpson v Grange Trust Ltd
• Capital and National Trust v Golder
• THE ROSYTH BUILDING & ESTATES Company, Ltd, v P. ROGERS (Surveyor of Taxes)
• REVELL (Surveyor of Taxes) v THE EDINBURGH LIFE INSURANCE COMPANY
• SCOTTISH INVESTMENT TRUST COMPANY v FORBES (Surveyor of Taxes)



See all quotations

• Liverpool and London and Globe Insurance Company v Bennett
• Simpson (HM Inspector of Taxes) v The Grange Trust, Ltd
• Southern (S.) (Inspector of Taxes) v Aldwych Property Trust Ltd
• Capital and National Trust, Ltd v Golder (HM Inspector of Taxes)
• Bennet v Underground Electric Railways Company of London
• Gresham Life Assurance Society v Styles
• Assurance Companies Act 1909
• Income Tax Act 1918
• Life Assurance Companies Act 1870
• Income Tax Act 1918