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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Municipal Mutual Insurance Ltd v Hills (Inspector of Taxes) [1932] UKHL TC_16_430 (15 March 1932)
URL: http://www.bailii.org/uk/cases/UKHL/1932/TC_16_430.html
Cite as: [1932] UKHL TC_16_430, 16 TC 430

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Municipal Mutual Insurance Ltd v Hills (Inspector of Taxes) (1930) [1932] UKHL TC_16_430 15 March 1932

The Appellant Company was formed by the representatives of various local authorities primarily for the purpose of enabling local authorities and other public bodies by co-operation to insure against fire on the most favourable terms. The effective control of the Company was in the hands of the fire policy holders, who alone were entitled, in the event of a winding-up, to the surplus assets of the Company. The Company’s memorandum of association prohibited the transfer of any part of the Company’s income or property by way of profit to the members.

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URL: http://www.bailii.org/uk/cases/UKHL/1932/TC_16_430.html