HMRC has updated its guidance to reflect the definition of insurance, confirmed by the CJEU in United Biscuits (Pension Trustees) Ltd and another v HMRC [2020] STC 2169.
Source: taxjournal.com
HMRC has updated its guidance to reflect the definition of insurance, confirmed by the CJEU in United Biscuits (Pension Trustees) Ltd and another v HMRC [2020] STC 2169.
Source: taxjournal.com
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