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United Kingdom House of Lords Decisions


You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Cornish Mutual Assurance Co Ltd v Inland Revenue [1926] UKHL TC_12_841 (21 January 1926)
URL: http://www.bailii.org/uk/cases/UKHL/1926/TC_12_841.html
Cite as: [1926] AC 281, 12 TC 841, [1926] UKHL TC_12_841

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Cornish Mutual Assurance Co Ltd v IRC [1926] AC 281, [1926] UKHL TC_12_841 21 January 1926

Corporation Profits Tax-Company carrying on trade or business-Mutual trading concern-Mutual insurance company- Finance Act, 1920 (10 & 11 Geo. V, c. 18), Sections 52 and 53 (2) (h).

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URL: http://www.bailii.org/uk/cases/UKHL/1926/TC_12_841.html