Cornish Mutual Assurance Co Ltd v Inland Revenue: HL 21 Jan 1926

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:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 18 May 2022; Ref: scu.633828