The Law Reports (Chancery Division)
[1916] 1 Ch 228
[CHANCERY DIVISION]
GRESHAM LIFE ASSURANCE SOCIETY
v.
ATTORNEY-GENERAL.
[1914 G. 2172.]
1916 Jan. 24,
25.
ASTBURY J.
Revenue
— Income Tax
— Life Assurance Society
— Taxation on Profit or Income Basis
— Annual Option of Taxing Authority
— Agreement exercising Option for next Five Years
— Validity
— Declaratory Order
— Joinder of Board of Inland Revenue
—
Income Tax Act, 1842 (5 & 6 Vict. c. 35), s. 100, Sched. D, Cases 1, 3, 4, 5
—
Income Tax Act, 1853 (16 & 17 Vict. c. 34), ss. 2, 5
—
Taxes Management Act, 1880 (43 & 44 Vict. c. 19), s. 57
—
Inland Revenue Regulation Act, 1890 (53 & 54 Vict. c. 21), s. 1.