United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Legal General [2010] UKUT B19 (TCC) (12 October 2010)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/B19.html
Cite as: [2011] UKUT 274 (TCC), [2010] UKUT B19 (TCC)

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HMRC v Legal General [2010] UKUT B19 (TCC) (12 October 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)

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