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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> GUARDIAN ASSURANCE LIMITED v Revenue & Customs (Whether the Appellants holding in Canadian life insurance company constituted a "structural asset" for the purposes of section 137) [2022] UKFTT 234 (TC) (27 July 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08555.html
Cite as: [2023] SFTD 55, [2022] UKFTT 234 (TC)
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| Decision Number: | TC 08555 |
| Appellant: | GUARDIAN ASSURANCE LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Asif MALEK |
| Date Of Decision: | 27/07/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | 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. |