Gresham Life Assurance Society Ltd v Bishop [1902] UKHL TC_4_464 (16 May 1902)

Gresham Life Assurance Society Ltd v Bishop [1902] UKHL TC_4_464 (16 May 1902)

The House of Lords held that the receipts in question were chargeable under Schedule D, Case IV of the Income Tax Acts.

Source-derived case information.

Citation
[1902] UKHL TC_4_464
Parties
Appellant: Gresham Life Assurance Society Ltd; Respondent: Bishop
Jurisdiction
United Kingdom
Judgment Date
16 May 1902
Procedural Posture
Appeal / House of Lords Decision
Outcome
appeal dismissed
Legal Topics
Income Tax, Schedule D, Case IV
Tax Law Income Tax Schedule D Case IV

Source-derived case record

Summary, issues, holding and outcome

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Parties

Gresham Life Assurance Society Ltd

Appellant

Bishop

Respondent

Procedural Posture

Appeal / House of Lords Decision

Legal Issues

  1. 1 Whether certain receipts of the appellant are chargeable under Schedule D, Case IV of the Income Tax Acts

Ratio Decidendi

The House of Lords held that the receipts in question were chargeable under Schedule D, Case IV of the Income Tax Acts.

Court Disposition

appeal dismissed