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Manufacturers Life Assurance Co Ltd v Inspector of Taxes

[2000] UKSC SPC00236

United Kingdom Supreme Court

United Kingdom

30th March, 2000

Legislation Cited

Legislation Name	Provision
Finance (No.2) Act 1992	s3, s4, s5
Finance Act 1940	s15, s103
Finance Act 1993

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Lambert Tree Trust Estate v Commissioner of Internal Revenue	(1959) 38 Tax Cas 392		United Kingdom	circa 1959			2
Inland Revenue Commissioners v Ross	[1948] 1 All ER 616; 625 HL 9		United Kingdom	circa 1948	LexisNexis		19
Australian Mutual Providence Society v Commissioners of Inland Revenue	(1947) 28 Tax Cas 388		United Kingdom	circa 1947			1
Hughes v Bank of New Zealand	[1938] AC 366		United Kingdom	circa 1938	LexisNexis / Westlaw		8
Revell v Edinburgh Life Insurance Co	(1906) 5 Tax Cas 221		United Kingdom	circa 1906			6
Clerical Medical and General Life Assurance Society v Carter	(1889) 2 Tax Cas 437		United Kingdom	circa 1889			1

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