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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

27th July, 2022

Legislation Cited

Legislation Name	Provision
Finance Act 1989	s83

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
[2022] Ukftt 00234	[2022] UKFTT 00234	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2022	BAILII		1
General Reinsurance Co Ltd v Tomlinson	(1970) 1 WLR 566		United Kingdom	circa 1970	LexisNexis / Westlaw		2
Owen v Sassoon	(1951) 32 Tax Cas 101		United Kingdom	circa 1951			2
John Smith & Son v Moore	[1921] 2 AC 13; (1921) 125 LT 481		United Kingdom	circa 1921	LexisNexis / Westlaw		28

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