BUPA Insurance Limited v The Commissioners for HM Revenue and Customs: [2014]UKUT 0262 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Asplin and Judge Ghosh on 16 June 2014.
Read the full decision in .
Meaning of 鈥渂eneficial entitlement鈥�, 鈥淕roup Relief鈥� 鈥淐onsortium Relief鈥�. Section 403C and sch 18 Taxes Act 1988.
Updates to this page
Published 1 December 2016