DSG Retail Ltd and Others v Revenue and Customs (Rev 3): FTTTx 31 Mar 2009

FTTTx TRANSFER PRICING – captive insurance company insuring extended warranties for customers – whether business facilities provided at less than the arm’s length price under s 770 TA 1988 – yes – whether provision made differs from the arm’s length provision under Sch 28AA – yes

Citations:

[2009] UKFTT 31 (TC), [2009] STI 1604, [2009] STC (SCD) 397, [2009] UKFTT 00001 (TC)

Links:

Bailii

Corporation Tax

Updated: 30 July 2022; Ref: scu.373585