Hearings
England & Wales
25 Jan 1916 [1916] 1 Ch 228, Ch D
Gresham Life Assurance Society v Attorney General
Subject Matter
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.