Corporation Profits Tax – Company carrying on trade or business – Mutual trading concern – Mutual insurance company – Finance Act, 1920 (10 and 11 Geo. V, c. 18), Sections 52 and 53 (2) (h).
Citations:
[1926] UKHL TC – 12 – 841, [1926] AC 281, 12 TC 841
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 18 May 2022; Ref: scu.633828