CORPORATION TAX – insurance company – with-profits policyholders sharing in profits of with-profits policies only – which revenue accounts are ‘required to be prepared’ for the purposes of FA 1989 s 83A(2)(b)? – not the memorandum Form 40 in respect of the with-profits part of the Life and Annuity fund
Citations:
[2009] UKFTT 225 (TC), [2009] STI 2748, [2009] SFTD 701
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 05 October 2022; Ref: scu.409026
