[2009] UKFTT 31 (TC)

Dr John F Avery Jones CBE, Charles Hellier

Decision released 31 March 2009

Transfer pricing – captive insurance company insuring extended warranties for customers – whether business facilities provided at less than the arm’s length price under ICTA 1988, s. 770 – yes – whether provision made differs from the arm’s length provision under Sch. 28AA – yes

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