The UK Supreme Court 25 July 2018, [2018] UKSC 39 (Prudential Assurance Company Ltd v Commissioners for Her Majesty’s Revenue and Customs)

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United Kingdom · · · Cited by 36 · 25-07-2018

LORD MANCE, LORD REED AND LORD HODGE: ( with whom Lord Sumption and Lord Carnwath agree) This is a test case brought against the Commissioners for Her Majesty’s Revenue and Customs (“HMRC”) by the Prudential Assurance Co Ltd (“PAC”).

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