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 .

CORPORATION TAX 鈥� insurance company 鈥� with-profits policyholders sharing in profits of with-profits policies only 鈥� meaning of 鈥渟eparate revenue account required to be prepared鈥� in FA 1989 s 83A(2)(b).

Updates to this page

Published 1 December 2016