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LLR: Insurance & Reinsurance

DEENY AND OTHERS V GOODA WALKER LTD AND OTHERS AND TWO OTHER APPEALS

(1996) 5 Re LR 43

House of Lords

Before Lord Goff of Chieveley, Lord Browne-Wilkinson, Lord Mustill, Lord Nicholls of Birkenhead and Lord Hoffmann

Taxation - Lloyd’s names - Underwriting business - Whether damages awarded to names against their members agents in respect of negligent underwriting arose from “a members underwriting business” and subject to tax in their hands.

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