The Medical Defence Union Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0249 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Falk and Judge Jonathan Richards on 07 October 2021
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CORPORATION TAX – mutual trading – whether a “premium element adjustment” agreed between the MDU and an insurer, and which benefited the MDU’s mutual fund, was taxable – appeal allowed
Published 11 October 2021