Gresham Life Assurance Society Ltd v Bishop (Surveyor of Taxes)

[1902] A.C. 287

Between: Gresham Life Assurance Society Ltd - Appellant
And: Bishop (Survey or Taxes) - Respondent

Court:
House of Lords

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.