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Decision Number: |
TC 00001 |
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Appellant:
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(1)DSG Retail Limited (2)Mastercare Coverplan Service Agreements Limited (3) Mastercare Service and Distribution Limited |
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Respondent:
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Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Dr John AVERY JONES CBE
Charles HELLIER
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Date Of Decision:
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30/03/2009 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Profits |
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Notes:
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TRANSFER PRICING – captive insurance company insuring extended warranties for customers – whether business facilities provided at less than the arm’s length price under s 770 TA 1988 – yes – whether provision made differs from the arm’s length provision under Sch 28AA – yes
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Decision(s) to Download:
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TC00001.doc 
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