Clerical, Medical, and General Life Assurance Society v Carter

JurisdictionEngland & Wales
Year1888
Date1888
CourtCourt of Appeal
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21 cases
  • Nuclear Electric Plc v Bradley (Inspector of Taxes)
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 17 October 1995
    ...to in the judgment: Bank Line Ltd v IR Commrs TAX(1974) 49 TC 307 Clerical, Medical and General Life Assurance Co v Carter ELR(1989) 22 QBD 444 Colonial Mutual Life Assurance Society Ltd v Federal Commr of Taxation UNK(1946) 73 CLR 604 Davies (HMIT) v Shell Co of China Ltd TAX(1951) 32 TC 1......
  • Manufacturers Life Assurance Company v HMIT
    • United Kingdom
    • Chancery Division
    • 30 October 2000
    ...The following cases were referred to in the judgment: Clerical, Medical and General Life Assurance Society v CarterTAXELR(1889) 2 TC 437; 22 QBD 444 Commercial Union Assurance plc v Shaw (HMIT) TAX[1999] BTC 12 Hughes (HMIT) v Bank of New Zealand TAXELR(1938) 21 TC 472; [1938] AC 366 Johnso......
  • Alfred Matthews (Surveyor of Taxes), Appellant; The Cork County Council, Respondents
    • Ireland
    • King's Bench Division (Ireland)
    • 17 May 1910
    ...payment of the interest. Wright, J., concurred. j. g. t. (1) Before Palles, C.B., and Kenny and Weight, JJ. (1) [1902] A. C. 165. (1) 22 Q. B. D. 444. (2) [1897] 2 Q. B. (3) 8 A. C. 891. (4) 13 Q. B. D. 9. (5) 20 L. R. Ir. 497. (1) [1906] A. C. 86. (2) [1907] A. C. 131. (3) 22 Q. B. D. 444.......
  • Esso Petroleum Company Ltd v Ministry of Defence
    • United Kingdom
    • Chancery Division
    • 28 July 1989
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2 books & journal articles
  • Cases referred to in 1983
    • Nigeria
    • DSC Publications Online Nigerian Supreme Court Cases. 1983 Preliminary Sections
    • 22 November 2022
    ...etc. Assurance Co. v. Carter (1889) 22 Q.B.E. 444 at 448. 317 Clerical Medical and General Life Assurance Society v. Carter (1889) 22 Q.B.D. 444 and 448. 228 Coker & anor v. Sanyaolu (1976) 10 S.C. 203 120 Colehill and District Investment Co. Ltd. v. Minister of Local Government & Anor (196......
  • Statutory Interpretation
    • Canada
    • Irwin Books Income Tax Law. Second Edition Part I
    • 16 June 2012
    ...outwards”; interpretation in respect of voyage with several ports); Clerical, Medical & General Life Assurance Society v Carter (1889), 22 QBD 444 (CA) (interpretation of “prof‌its or gains” and “interest of money”); Warburton v Loveland (1832), 2 Dow & Cl 480 (HL); Corp d’Administration et......

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