Swap agreements Qualifying payments/allocation issue/unallowable purpose issueCase Law – Prudential plc v Revenue and Customs Commissioners. [2008] BTC 739 ; Prudential plc v Revenue and Customs Commissioners. [2009] BTC 306 ; Prudential plc v. R & C Commrs (2007) Sp C 636
Qualifying payments/allocation issue/unallowable purpose issueCase Law – Prudential plc v Revenue and Customs Commissioners. [2008] BTC 739 ; Prudential plc v Revenue and Customs Commissioners. [2009] BTC 306 ; Prudential plc v. R & C Commrs (2007) Sp C 636