Sun Life Assurance Society v Davidson (H M Inspector of Taxes); Phoenix Assurance Co, Ltd v Logan (H M Inspector of Taxes) – [1957] UKHL TC_37_330 4 July 1957
Income Tax-Life assurance company-Brokerage and stamp duties on changes of investments-Claim for relief in respect of expenses of management-Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Section 33.
A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_37_330
Source: https://www.bailii.org/