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Sun Life Assurance Company of Canada (UK) Ltd v HM Revenue & Customs
High Court (Chancery Division)
[2009] EWHC 60 (Ch)
Matching text sample:
Sun Life Assurance Company of Canada (UK) Limited
Sun Life Assurance Company of Canada (UK) Limited... ...parent, it succeeded to that company’s life assurance business (which had been...
...business including a basic life assurance and general annuity business (...
...appeal is whether, as a company which carries on a BLAGAB... ...(as defined) of the company for the accounting period in... ...assessment. The balance of the company’s taxable profits from its... ...BLAGAB or any other life assurance business is subject to the...
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The Underwritten Warranty Company Ltd (t/a the Insurance Backed Guarantee Company) & Anor, R (on the application of) v Fensa Ltd & Ors
High Court (Administrative Court)
[2017] EWHC 2308 (Admin)
Matching text sample:
...application of) The Underwritten Warranty Company Limited t/a The Insurance... Backed Guarantee Company
...Double Glazing & Conservatory Quality Assurance Ombudsman Scheme
...first claimant, the Underwritten Warranty Company LTD (“UWC”) are... ...second claimant is its parent company. It offers consumer protection...
Where a parent or subsidiary company provides financial protection for scheme...
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Standard Life Assurance Ltd & Anor v Topland Col Ltd & Ors (Rev 1)
High Court (Chancery Division)
[2010] EWHC 1781 (Ch)
Matching text sample:
STANDARD LIFE ASSURANCE LIMITED
THE STANDARD LIFE ASSURANCE COMPANY 2006
...are two claimants: Standard Life Assurance Limited and The Standard Life... Assurance Company 2006. I refer to...
...documents relating to an insolvent company which had been obtained under...
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Phoenix Life Assurance Limited & Ors, Re
High Court (Insolvency and Companies List)
[2023] EWHC 2612 (Ch)
Matching text sample:
...THE MATTER OF PHOENIX LIFE ASSURANCE LIMITED
...THE MATTER OF STANDARD LIFE ASSURANCE LIMITED
Nehali Shah for the Prudential Regulation Authority
...are applications by Phoenix Life Assurance Limited (“PLAL”),... Standard Life Assurance Limited (“SLAL”),...
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Abbey Life Assurance Company Ltd & Anor, Re Financial Services and Markets Act 2000
High Court (Chancery Division)
[2018] EWHC 3920 (Ch)
Matching text sample:
ASSURANCE COMPANY LIMITED
...entire business of Abbey Life Assurance Company Limited (Abbey
...(‘FCA’) and the Prudential Regulatory Authority (‘PRA’)...
Re Norwich Union Linked Life Assurance Limited
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Legal & General Assurance Society Ltd v Revenue and Customs Rev 1
High Court (Chancery Division)
[2006] EWHC 1770 (Ch)
Matching text sample:
LEGAL & GENERAL ASSURANCE
...is whether Legal & General Assurance Society Ltd
...inside and outside the life assurance business, which arises in...
...of interest only to life assurance companies and it concerns whether... ...charged on LGAS’s life assurance business generally in that year... ...forming part of that life assurance business (as HMRC contend)...
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Equitable Life Assurance Society v Canada Life Ltd.
High Court (Chancery Division)
[2007] EWHC 229 (Ch)
Matching text sample:
EQUITABLE LIFE ASSURANCE SOCIETY
...conducted by the Equitable Life Assurance Society
...August 1892 as an unlimited company without a share capital....
Canada Life is a company incorporated in England which has... ...Canada Life’s ultimate parent company is incorporated in Canada.... ...subject to that authority’s prudential supervision of its business activities...
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Guardian Assurance Limited v The Commissioners for HMRC
First-tier Tribunal (Tax Chamber)
[2022] UKFTT 234 (TC)
Matching text sample:
...holding in Canadian life insurance company constituted a “structural asset”...
GUARDIAN ASSURANCE LIMITED
...this case the Appellant, Guardian Assurance Limited (“GAL”),... ...an enquiry into GAL’s company tax return for the accounting...
...’s shareholding in a Canadian company called Empire Life Financial Services...
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Rothesay Assurance Ltd, Re
High Court (Chancery Division)
[2016] EWHC 44 (Ch)
Matching text sample:
IN THE MATTER OF ROTHESAY ASSURANCE LIMITED
...involving the transfer by Rothesay Assurance Limited (“RAL”) of... ...-term insurance business to another company in the same group,... ...(under its former name MetLife Assurance Limited) it was acquired...
Each company’s business involves the issue...
...chief executive officer of each company, RAL has written 42... ...I test of the current prudential regulatory regime was £110...
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R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another
United Kingdom Supreme Court
[2013] UKSC 1
Matching text sample:
(on the application of Prudential plc and another) (
...with its tax affairs, a company is entitled to refuse to...
...At about that time the Prudential group of companies instructed PwC... ...for their benefit. Thereafter the Prudential group implemented the scheme,...
...a substantial tax deduction in Prudential (Gibraltar) Ltd, a... subsidiary company of Prudential plc, which could then... ...against the profits of that company, which profits were ordinarily...