Sun Insurance Office v Clark

JurisdictionEngland & Wales
Date1912
CourtHouse of Lords
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60 cases
  • Southern Railway of Peru Ltd v Owen (Inspector of Taxes)
    • United Kingdom
    • House of Lords
    • 21 June 1956
    ...of service is duly completed no liability to pay the compensation arises. 5Reliance was placed, during the argument, upon the Sun Insurance Office v. Clark, 6 T.C. 59, in which this House held that a percentage of the premium income of an insurance company might be deferred as a receipt to......
  • Dolan (Inspector of Taxes) v AB Co Ltd
    • Ireland
    • High Court
    • 11 March 1966
    ...v Savill Bros Ltd [1901] 2 KB 349, 4 TC 430. Strick v Regent Oil Co 43 TC 1, [1964] AC 295, [1966] 1 AER 585. Sun Insurance Officer v Clark 6 TC 59, [1912] AC 443. Sun Newspapers v Federal Commissioner of Taxation [1938] 61 CLR 337. The Glenboig Union Fireclay v CIR 12 TC 427, [1922] SC 112......
  • R.T.Z. Oil and Gas Ltd v Elliss
    • United Kingdom
    • Chancery Division
    • 18 June 1987
    ...T.C. 21 Southern Railway of Peru Ltd. v. Owen (H.M.I.T.) ELRTAX[1957] A.C. 334; (1956) 36 T.C. 634 Sun Insurance Office v. Clark ELRTAX[1912] A.C. 443; (1912) 6 T.C. 59 Sun Newspapers Ltd. v. Federal Commissioner of Taxation UNK(1938) 61 C.L.R. 337 Tubbs (Elastics) Ltd. v. Whitehead (H.M.I.......
  • Odeon Associated Theatres Ltd v Jones
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 3 November 1971
    ...down in countless other authorities - see, for example, Stott v. Hoddinott 7 Tax Cases, page 85, per Mr Justice Atkin at page 91; Sun Insurance Office v. Clark, 1912 Appeal Cases, page 443, per Viscount Maldane at page 455; Roebank Printing Co. v. C.I.R., 13 Tax Cases, page 864, per Lord Cl......
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2 books & journal articles
  • The Balance Sheet - Assets
    • Canada
    • Irwin Books Financial Skills for Professionals
    • 23 June 2020
    ...(Appeal No 6 of 1955) v Anaconda American Brass Limited (Canada) , [1955] UKPC 36 (13 December 1955) per Viscount Simonds at 5. 15 [1912] AC 443 at para 450. 16 MNR v Anaconda American Brass Ltd , above note 13 at para 101. 166 Financial Skills for Professionals net income igures. Hence, de......
  • RECOGNITION OF INCOME — THE CHOICE BETWEEN THE EARNINGS OR CASH BASIS
    • Singapore
    • Singapore Academy of Law Journal No. 1992, December 1992
    • 1 December 1992
    ...Halsbury L.C. in Gresham Life Assurance Society v. Styles 18 T.C. 185 at p. 188. 19 See Viscount Haldane in Sun Insurance Office v. Clark[1912] A.C. 443 at p. 455. 20 Supra, note 11 at p. 442. 21 See Whiteraan on Income Tax, paragraph 5—24, and Lord Clyde in C.I.R. v. Morrisonsupra, note 3.......

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