Sun Life Assurance Society v Davidson

Core Citations

CONSIDERS

• Income Tax Act 1918 - Articles : S-33

REFERS TO

• Simpson v Grange Trust Ltd
• London County Freehold and Leasehold Properties Ltd v Sweet
• Liverpool and London and Globe Insurance Company v Bennett

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• Southern (S.) (Inspector of Taxes) v Aldwych Property Trust Ltd
• Bennet v Underground Electric Railways Company of London
• THE NORTH BRITISH & MERCANTILE INSURANCE COMPANY v A. EASSON (Surveyor of Taxes)

APPLIES

• Capital and National Trust v Golder

CONSIDERED in

• Superannuation Fund Investment Trust v Commissioner of Stamps (Sa)

REPORTED OPINION OF in

• 37 TC 330

APPLIED in

• Hoechst Finance Ltd v Gumbrell
• Camas Plc v Atkinson (Inspector of Taxes)

CITED in

• Stephen Court Ltd v Browne

REFERRED in

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

This document cites

• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)
• Simpson v Grange Trust Ltd
• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)
• Capital and National Trust v Golder
• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)



See all quotations

• London County Freehold and Leasehold Properties Ltd v Sweet
• THE NORTH BRITISH & MERCANTILE INSURANCE COMPANY v A. EASSON (Surveyor of Taxes)
• Liverpool and London and Globe Insurance Company v Bennett
• Southern (S.) (Inspector of Taxes) v Aldwych Property Trust Ltd
• Bennet v Underground Electric Railways Company of London
• Gresham Life Assurance Society v Styles
• Assurance Companies Act 1909
• Income Tax Act 1952
• Income Tax Act 1918
• Life Assurance Companies Act 1870
• Companies (Consolidation) Act 1908
• Finance Act 1915