Lloyd's Law Reports

Professor Robert Merkin KC; Dr Johanna Hjalmarsson

Document

IOAN EMLYN JONES v. SOUTH WEST LANCASHIRE COAL OWNERS' ASSOCIATION, LTD.

(1927) 28 Ll L Rep 259

HOUSE OF LORDS.

Before the Lord Chancellor (Viscount Cave), Viscount Dunedin, Lord Atkinson, Lord Phillimore and Lord Carson.

Revenue - Income tax - Assessment - Mutual insurance association - Indemnity of members against liability for fatal accidents to workmen-Surplus of "calls" over expenditure-Whether profits of a trade or business-New York Life Insurance Company v. Styles, 14 App. Cas. 381, followed.

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