HMRC v Legal General: UTTC 12 Oct 2010

Corporation Tax – Insurance company – with-profits policy holders sharing in profits of with-profits policies only-meaning of ‘separate revenue account required to be prepared’ in FA 1989 s 83A(2)(b)

Citations:

[2010] UKUT B19 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 01 September 2022; Ref: scu.428171