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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
GUARDIAN ASSURANCE Ltd v Revenue & Customs (Whether the Appellants holding in Canadian life insurance Co constituted a "structural asset" for the purposes of section 137) | [2022] UKFTT 234 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 Jul 2022 | BAILII |
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Re RAC Insurance Pty Ltd v Commissioner of Taxation | [1989] FCA 306 | Federal Court of Australia | Australia - Commonwealth | 9 Aug 1989 | AustLII |
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