Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Bishopp on 12 October 2010.
Read the full decision in The Commissioners for HM Revenue and Customs v Legal and General Assurance Society Limited:  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).
Release date: 12 October 2010
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
Don’t include personal or financial information like your National Insurance number or credit card details.