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.
Don’t include personal or financial information like your National Insurance number or credit card details.