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)
[2010] UKUT B19 (TCC)
Bailii
England and Wales

Updated: 04 March 2021; Ref: scu.428171