Colonial Life Insurance Co (Trinidad) Ltd v The Board of Inland Revenue Trinidad and Tobago Co: PC 1 Jul 1991

(Trinidad and Tobago) The Board was asked whether income reveived ny the appellant from the investment of monies paid to it as consideration for the provision of pensions for employees for contributing companies was exempt from corporation tax as ‘profits of approved annuity business’.

Citations:

[1991] UKPC 25

Links:

Bailii

Commonwealth, Corporation Tax

Updated: 17 September 2022; Ref: scu.442674