Gresham Life Assurance Society Ltd v Bishop (Surveyor of Taxes)
[1902] A.C. 287Between: Gresham Life Assurance Society Ltd - Appellant
And: Bishop (Survey or Taxes) - Respondent
Judges:
Earl of Halsbury LC
Lord MacNaghten
Lord Shand
Lord Brampton
Lord Lindley
Subject References:
REVENUE
INCOME TAX
Company
Interest from Foreign Investments
Receipt in the United Kingdom
Legislative References:
Income Tax Act, 1842 - c. 35, s. 100, Sched. D, Fourth Case
Income Tax Act, 1853 - c. 34, s. 2, Sched. D, s. 5
Judgment date: 16 May 1902
ORDER
Orders of the Court of Appeal and Queen's Bench Division reversed with costs here and below; repayment to appellants of income tax paid under assessment with interest at 3 per cent.