Supreme Court of the United Kingdom 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 · · · 25-07-2018

Trinity Term [2018] UKSC 39 On appeal from: [2016] EWCA Civ 376 JUDGMENT Prudential Assurance Company Ltd (Respondent) v Commissioners for Her Majesty’s Revenue and Customs (Appellant) before Lord Mance Lord Sumption Lord Reed Lord Carnwath Lord Hodge JUDGMENT GIVEN ON 25 July 2018 Heard on 20 and 21 February 2018 Appellant Respondent David Ewart QC Graham Aaronson QC Rupert Baldry QC Tom Beazley

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