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

[2010] EWCA Civ 394; [2010] BTC 526

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

16th April, 2010

Legislation Cited

Legislation Name	Provision
Finance (No 2) Act 1992
Finance Act 1989	s89

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Walker v Centaur Clothes Group Ltd	[2000] UKHL 23; [2000] 2 All ER 589; [2000] 1 WLR 799	House of Lords	United Kingdom	6 Apr 2000	BAILII		20
Liverpool and London and Globe Insurance Co v Bennett	[1913] UKLawRpAC 39; [1913] AC 610		United Kingdom	31 Jul 1913	CommonLII		14
Scottish Union & National Insurance Co v Smiles; Northern Assurance Co v Russell	2 Tax Cas 551		United Kingdom				13
[2003] Ukhl 70	[2003] UKHL 70; [2004] STI 50	House of Lords	United Kingdom	circa 2003	BAILII		7
Revell v Edinburgh Life Insurance Co	(1906) 5 Tax Cas 221		United Kingdom	circa 1906			6
Commercial Union Assurance Co plc v Shaw	72 Tax Cas 101		United Kingdom				4
[2008] STC (SCD) 486	[2008] STC (SCD) 486		United Kingdom	circa 2008			1
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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