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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