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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Ayrshire Employers Mutual Insurance Association, Ltd v Inland Revenue [1946] UKHL TC_27_331 (29 March 1946)
URL: http://www.bailii.org/uk/cases/UKHL/1946/TC_27_331.html
Cite as: (1946) 27 Tax Cas 331, 27 Tax Cas 331, [1946] UKHL TC_27_331, 27 TC 331
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Ayrshire Employers Mutual Insurance Association, Ltd v Commissioners of Inland Revenue - [1946] UKHL TC_27_331 29 March 1946

Income Tax, Schedule D-Mutual insurance company-Whether profits arising from transactions with members chargeable to Income Tax-Finance Act, 1933 (23 & 24 Geo. V, c. 19), Section 31.

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