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Sun Life Assurance Co of Canada (UK) Ltd v HM Revenue & Customs   flag  2

[2009] EWHC 60 (Ch); [2009] BTC 73
High Court of England and Wales
United Kingdom - England and Wales
20th January, 2009

Legislation Cited

Legislation Name Provision
Corporation Tax Act s89
Finance Act 1989 s88, s89, s76, s88, s89
Finance Act 1996

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Sun Life Assurance Co of Canada (UK) Ltd v HM Revenue & Customs [2009] EWHC 60 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag
[2003] Ukhl 70 [2003] UKHL 70; [2004] STI 50 House of Lords United Kingdom circa 2003 BAILII flag 7
R (Westminster City Council) v National Asylum Support Service [2002] UKHL 38; [2003] QB 281; [2002] 4 All ER 654; [2002] 1 WLR 2956; [2002] All ER (D) 235 House of Lords United Kingdom circa 2002 BAILII flag 209
Johnson v Prudential (1996) 70 Tax Cas 445 United Kingdom circa 1996 flag 4
[1988] Act 13 [1988] Act 13 United Kingdom circa 1988 flag 4
Revenue (ex parte Mattessons Wall's Ltd) 68 Tax Cas 205 United Kingdom circa 2002 flag 9

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