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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
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
[2003] Ukhl 70	[2003] UKHL 70; [2004] STI 50	House of Lords	United Kingdom	circa 2003	BAILII		7
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
Revell v Edinburgh Life Insurance Co	(1906) 5 Tax Cas 221		United Kingdom	circa 1906			6
[2008] STC (SCD) 486	[2008] STC (SCD) 486		United Kingdom	circa 2008			1
Commercial Union Assurance Co plc v Shaw	72 Tax Cas 101		United Kingdom	circa 2000			4
Scottish Union & National Insurance Co v Smiles; Northern Assurance Co v Russell	2 Tax Cas 551		United Kingdom				13
Liverpool and London and Globe Insurance Co v Bennett	[1913] UKLawRpAC 39; [1913] AC 610		United Kingdom	31 Jul 1913	CommonLII		14

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