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.

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).

Help us improve GOV.UK

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