Whether the Appellants holding in Canadian life insurance company constituted a ‘structural asset’ for the purposes of section 137 of the Finance Act 2012. No previous judicial treatment.
Held: yes.
Citations:
[2022] UKFTT 234 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 25 September 2022; Ref: scu.680644