Sun Life Assurance of Canada (UK) Ltd v Revenue and Customs Commissioners – WLR Daily

Sun Life Assurance of Canada (UK) Ltd v Revenue and Customs Commissioners [2010] EWCA Civ 394; [2010] WLR (D) 97

“In calculating the liability to corporation tax of an insurer in respect of its basic life and general annuity business, the taxpayer was entitled to relief in respect of losses incurred in past years, including years prior to 2003, when the law had been amended to make specific reference to the right to carry losses forward in respect of that type of business.”

WLR Daily, 16th April 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

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