The Manufacturers Life Assurance Company v Anthony Cummins (HM Inspector of Taxes)
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Core Citations
CONSIDERS
- Commercial Union Assurance Company Plc v Shaw (Inspector of Taxes)
- Mangin v Inland Revenue Commissioner
- Prudential Assurance Company Ltd v Bibby (HM Inspector of Taxes) (No 2)
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CONSIDERS
- Income and Corporation Taxes Act 1988 - Articles : S-18
- Finance Act 1940 - Articles : S-60
- Finance Act 1915 - Articles : S-15
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