Sun Insurance Office v Clark
Jurisdiction | England & Wales |
Date | 1912 |
Court | House of Lords |
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60 cases
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Southern Railway of Peru Ltd v Owen (Inspector of Taxes)
...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......
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Dolan (Inspector of Taxes) v AB Co Ltd
...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......
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R.T.Z. Oil and Gas Ltd v Elliss
...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.......
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Odeon Associated Theatres Ltd v Jones
...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
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The Balance Sheet - Assets
...(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......
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RECOGNITION OF INCOME — THE CHOICE BETWEEN THE EARNINGS OR CASH BASIS
...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.......