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Sun Life Assurance Co of Canada (UK) Ltd v HM Revenue & Customs 2

[2009] EWHC 60 (Ch); [2009] BTC 73

High Court of England and Wales

United Kingdom - England and Wales

20th January, 2009

Legislation Cited

Legislation Name	Provision
Corporation Tax Act	s89
Finance Act 1989	s88, s89, s76, s88, s89
Finance Act 1996

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
R (Westminster City Council) v National Asylum Support Service	[2002] UKHL 38; [2003] QB 281; [2002] 4 All ER 654; [2002] 1 WLR 2956; [2002] All ER (D) 235	House of Lords	United Kingdom	circa 2002	BAILII		209
Revenue (ex parte Mattessons Wall's Ltd)	68 Tax Cas 205		United Kingdom	circa 2002			9
[2003] Ukhl 70	[2003] UKHL 70; [2004] STI 50	House of Lords	United Kingdom	circa 2003	BAILII		7
Johnson v Prudential	(1996) 70 Tax Cas 445		United Kingdom	circa 1996			4
[1988] Act 13	[1988] Act 13		United Kingdom	circa 1988			4
Sun Life Assurance Co of Canada (UK) Ltd v HM Revenue & Customs	[2009] EWHC 60	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII

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