Guardian Assurance Limited v Revenue and Customs: FTTTx 27 Jul 2022

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:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 25 September 2022; Ref: scu.680644