United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> The Medical Defence Union Limited v Revenue and Customs [2021] UKUT 249 (TCC) (7 October 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/249.html
Cite as: [2021] STI 2303, [2021] BTC 544, [2021] UKUT 249 (TCC), [2021] STC 2235

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The Medical Defence Union Limited v Revenue and Customs [2021] UKUT 249 (TCC) (7 October 2021)

CORPORATION TAX - mutual trading - whether a "premium element adjustment" agreed between the MDU and an insurer, and which benefited the MDU's mutual fund, was taxable - appeal allowed

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