Gresham Life Assurance Society, Ltd, v Bishop
| Jurisdiction | England & Wales |
| Judgment Date | 16 May 1902 |
| Judgment citation (vLex) | [1902] UKHL J0516-2 |
| Court | House of Lords |
| Date | 16 May 1902 |
[1902] UKHL J0516-2
House of Lords
After hearing Counsel, as well on Monday the 17th day of February last as Monday the 3d and Thursday the 6th days of March last, upon the Petition and Appeal of the Gresham Life Assurance Society, Limited, whose registered and chief office is at St. Mildred's House, in the City of London, praying, that the matter of the Judgment set forth in the Schedule thereto, namely, a Judgment of Her late Majesty's Court of Appeal, of the 22d of November 1900, might be reviewed before His Majesty the King in His Court of Parliament, and that the said Order might be reversed, varied, or altered, or that the Petitioners might have such other relief in the premises as to His Majesty the King in His Court of Parliament might seem meet; as also upon the printed case of George Henry Bishop, Surveyor of Taxes, lodged in answer to the said Appeal; and due consideration had this day of what was offered on either side in this Cause :
It is Ordered and Adjudged, by the Lords Spiritual and Temporal in the Court of Parliament of His Majesty the King assembled, That the said Judgment of Her late Majesty's Court of Appeal, of the 22d day of November 1900, and also the Order of the Queen's Bench Division of the High Court of Justice, of the 11th day of August 1899, thereby affirmed, be, and the same are hereby, Reversed : And it is further Ordered, That the Respondent do pay or cause to be paid to the Appellants the costs incurred by them in the Courts below, and do also repay or cause to be repaid to the said Appellants the amount paid by them to the Respondent under the Assessment to Income Tax for the year ended 5th April 1893, together with interest thereon at the rate of 3 per cent. per annum from the date of payment up to the date of...
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Thomson v Moyse
...that in fact it had not been remitted". 124 He later quoted from Lord Lindley's words in Gresham Life Assuranco Society v. Bishop (1902 Appeal Cases, 287, at page 296): "A sum of money may be received in more ways than one, e.g. by the "transfer of a coin or a negotiable instrument or other......
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Thomson v Moyse
...mind I turn to the authorities. The first which I need consider is Gresham Life Assurance Society, Limited v. Bishop (Surveyor of Taxes) [1902] A.C. 287. There no sum had in fact been received by the Society in the United Kingdom. The argument for the Crown was that received in the United K......
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General Reinsurance Company Ltd v Tomlinson
...is not equivalent to a receipt in the United Kingdom if the Crown is proceeding under the Fourth Case, Gresham Life Society v.Bishop(1), [1902] A.C. 287, but whether the interest and dividends are profits of the business as fruit derived from a fund employed and risked in the business. Then......
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O'Coindealbhain v Gannon
...v. Macdonagh (1880) 6 L.R. Ir. 433. Pilcher v. Logan (1914) 15 S.R. N.S.W. 24. Gresham Life Assurance Society Limited v. Bishop [1902] A.C. 287; (1902) 4 T.C. 464. Scottish Widows' Fund Life Assurance Society v. Farmer (1909) 5 T.C. 502. Leigh v. C.I.R. [1928] 1 K.B. 73; (1927) 11 T.C. 590.......