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Judgments and decisions from 2001 onwards

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9 documents found

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  • The Commissioners for HMRC v The Prudential Assurance Company Limited Upper Tribunal (Tax and Chancery Chamber) [2023] UKUT 54 (TCC) Matching text sample:

    THE PRUDENTIAL ASSURANCE COMPANY LIMITED

    ...investment management services to The Prudential Assurance Company Ltd (“Prudential” or the “Appellant”)... ...were rendered while SCL and Prudential were both members of the... ...member of that VAT group. Prudential considered that those payments were...

    Prudential appealed against HMRC’s decision...

    At the relevant time, Prudential was a regulated life assurance company, the business of which...
  • The Commissioners for HMRC v Applicants in the Post Prudential Closure Notice Applications Group Litigation & Anor Upper Tribunal (Tax and Chancery Chamber) [2024] UKUT 23 (TCC) Matching text sample:

    APPLICANTS IN THE POST PRUDENTIAL CLOSURE NOTICE

    TAXPAYERS IN THE POST PRUDENTIAL CLOSURE NOTICE

    ...investment funds and an insurance company (“the Taxpayers” or...

    ...less than 10% of a company’s share capital. A...
  • Rettig Heating Group UK Ltd, R (on the application of) v The Commissioners for HMRC Upper Tribunal (Tax and Chancery Chamber) [2024] UKUT 315 (TCC) Matching text sample:

    ...it had to another group company amending its own return accordingly... ...previously surrendered to its group company, and instead use the...

    ...limits for reasons beyond the company’s control. This would...

    ...of the time limit, the company or its agents were unaware... ...of profits against which the company could claim relief

    ...substantially the fault of the company or its agents

  • Intelligent Money Limited v The Commissioners for HMRC Upper Tribunal (Tax and Chancery Chamber) [2023] UKUT 236 (TCC) Matching text sample:

    ...establish a policy of life assurance, they may also purchase...

    ...used to purchase a life assurance contract (as one of...

    ...(provided by an independent insurance company) and income from the...

    Prudential Insurance Co v. Inland...
  • Andrew Mark Thomas Page & Ors. v The Financial Conduct Authority Upper Tribunal (Tax and Chancery Chamber) [2022] UKUT 124 (TCC) Matching text sample:

    ...Holdings PCC, a protected cell company

    ...IFAC IFA Compliance Limited, a company which

    Kazai a UK property company to whom the Residential

    SimplyBiz SimplyBiz Group, a company which provided
  • James Edward Staley v The Financial Conduct Authority Upper Tribunal (Tax and Chancery Chamber) [2024] UKUT 394 (TCC) Matching text sample:

    ...individual currently employed by the Prudential Regulation Authority as further witnesses...

    ...Deputy Governor responsible for the Prudential Regulation Authority (“PRA”)...

    ...Barclays Board requesting a written assurance that the Board had informed...

    ...Epstein’s island in the company of his wife while sailing...
  • Heather Dunne v Financial Conduct Authority Upper Tribunal (Tax and Chancery Chamber) [2024] UKUT 416 (TCC) Matching text sample:

    ...Discontinuance and decisions of the Prudential Regulation Authority):

    of the Prudential Regulation Authority, any prejudice...

    ...of a decision of the Prudential Regulation Authority, any

    ...reason not to”. The company says this statement had been...
  • The Trustees of the Panico Panayi Accumulation and Maintenance Settlements Numbers 1 to 4 & Anor v The Commissioners for HMRC Upper Tribunal (Tax and Chancery Chamber) [2024] UKUT 319 (TCC) Matching text sample:

    ...of a settlement or a company cease to be resident in...

    ...profits of a UK resident company arising in an accounting period

    ...accounting period ends on a company ceasing to be UK tax...

    ...addresses the situation where a company ceases to be resident in...
  • Markos Markou v The Financial Conduct Authority Upper Tribunal (Tax and Chancery Chamber) [2023] UKUT 101 (TCC) Matching text sample:

    ...Clarkson, Senior Associate within the Assurance team of the Risk &...

    ...and giving evidence on the company’s behalf. The Upper...

    ...shareholder and director of the company which controlled litigation and stood...

    ...corporate veil and treat the company as an individual and indivisible...

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The Find Case Law service publishes Judgments and Decisions transferred to The National Archives by the Courts and Tribunals including:

  • From England and Wales
  • From 2001
  • Civil and Family justice system
We do not routinely receive judgments from the County, Crown or Magistrates courts

Please note our archive of judgments and decisions is incomplete. Read more about our coverage in our help and guidance.

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