Guardian Assurance Ltd v Revenue & Customs Comrs

Cases Cited

Cases cited in: Guardian Assurance Ltd v Revenue & Customs Comrs [2022] UKFTT 234 (TC), FTT (TC)

General Reinsurance Co Ltd v Tomlinson [1970] 1 WLR 566; [1970] 2 All ER 436; (1970) 48 TC 81, Ch D

Commentary

RPC Perspectives
Tribunal allows taxpayer's appeal and confirms its holding in another company constituted a "structural asset" Case comment