Upper Tribunal Tax and Chancery decision of Mr Justice Asplin and Judge Ghosh on 16 June 2014.
Read the full decision in BUPA Insurance Limited v The Commissioners for HM Revenue and Customs: UKUT 0262 (TCC).
Meaning of “beneficial entitlement”, “Group Relief” “Consortium Relief”.
Section 403C and sch 18 Taxes Act 1988.
Release date: 16 June 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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