General Reinsurance Company Ltd v Tomlinson
| Jurisdiction | England & Wales |
| Year | 1970 |
| Date | 1970 |
| Court | Chancery Division |
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8 cases
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General Motors Acceptance Corporation (U.K.) Ltd v Commissioners of Inland Revenue
...in General Reinsurance Co. Ltd. v. Tomlinson (H.M.I.T.); Alherma Investments Ltd. v. Tomlinson (H.M.I.T.) TAXWLR(1970) 48 T.C. 81; [1970] 1 W.L.R. 566 FosterJ. concluded that the profits derived from reserve funds held by a reinsurance company were taxable income and that a transfer of cert......
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