NORTHERN ASSURANCE Company v RUSSELL (Surveyor of Taxes)
| Jurisdiction | England & Wales |
| Year | 1883 |
| Date | 1883 |
| Court | Exchequer |
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12 cases
- Mooney v Commissioners of Taxation
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Comptroller of Income Tax v BBO
... ... —Accounting—Taxpayer insurance company disposing shares pursuant to takeover—Taxpayer ... Colonial Mutual Life Assurance Society Ltd v Federal Commissioner of Taxation ... (ITBR Appeal No 2/82) (refd) Northern Assurance Co v Russell (1889) 2 TC 551 (folld) ... ...
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Nuclear Electric Plc v Bradley (Inspector of Taxes)
... ... Clerical, Medical and General Life Assurance Co v Carter ELR (1989) 22 QBD 444 ... Colonial Mutual ... and London and Globe Insurance Co v Bennett (Surveyor of Taxes) TAX (1913) 6 TC 327 ... Northern Assurance Co v Russell TAX (1889) 2 TC 571 ... Owen (HMIT) v Sassoon TAX (1951) ... 393(1) Where in any accounting period a company carrying on a trade incurs a loss in the trade, the loss ... ...
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Bibby (Inspector of Taxes) v Prudential Assurance Company Ltd ; Oakes (Inspector of Taxes) v Equitable Life Assurance Society
...established in the House of Lords decisions in 1889 in Scottish Union and National Insurance Co v Smiles (Surveyor of Taxes) TAX(1889) 2 TC 551 and in Northern Assurance & Co v Russell (Surveyor of Taxes TAX(1889) 2 TC 571. The statutory provisions in the Taxes Acts covering the taxation of......
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