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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
John Smith & Son v Moore	[1921] 2 AC 13; (1921) 125 LT 481		United Kingdom	circa 1921	LexisNexis / Westlaw		28
Owen v Sassoon	(1951) 32 Tax Cas 101		United Kingdom	circa 1951			2

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