The Commissioners for HM Revenue and Customs v Legal and General Assurance Society Limited: [2011] UKUT 274 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Bishopp on 12 October 2010.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
12 October 2010

Read the full decision in The Commissioners for HM Revenue and Customs v Legal and General Assurance Society Limited: [2011] UKUT 274 (TCC).

CORPORATION TAX – insurance company – with-profits policyholders sharing in profits of with-profits policies only – meaning of “separate revenue account required to be prepared” in FA 1989 s 83A(2)(b).

Published 1 December 2016