General Accident, Fire and Life Assurance Corpn Ltd v McGowan (Surveyor of Taxes): HL 8 Apr 1908 Income Tax, Schedule D, First Case. Citations: [1908] UKHL 681, [1908] UKHL TC – 5 – 308, [1908] AC 207, 5 TC 308 Links: Bailii, Bailii Jurisdiction: England and Wales Income Tax Updated: 26 April 2022; Ref: scu.621504