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1958 (6) TMI 10 - HC - Income TaxExtract: .......al interest in that only theoretically and not practically did such a life insurance company earn actual trading profits liable to tax. For these reasons and the reasons given by my Lord I would dismiss this appeal. Pearce, L.J. I agree with what my Lords have said and II have nothing to add. Appeal dismissed. Leave to appeal to the House of Lords.
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