BUPA Insurance Limited v The Commissioners for HM Revenue and Customs: [2014]UKUT 0262 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Asplin and Judge Ghosh on 16 June 2014.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 16 June 2014

Read the full decision in BUPA Insurance Limited v The Commissioners for HM Revenue and Customs: [2014]UKUT 0262 (TCC).

Meaning of “beneficial entitlement”, “Group Relief” “Consortium Relief”. Section 403C and sch 18 Taxes Act 1988.

Published 1 December 2016