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| Tekijä: | Chuter, H. |
| Otsikko: | The inland revenue versus captive insurance companies |
| Lehti: | European Taxation
1994 : VOL. 34:6, p. 166-174 |
| Asiasana: | UNITED KINGDOM REVENUE INSURANCE |
| Kieli: | eng |
| Tiivistelmä: | This article examines the objections of the UK Inland Revenue to captive insurance arrangements and looks at some of the arguments the Revenue might seek to run against both the captive and its parent in the course of an investigation. Recent years have seen the UK Inland Revenue adopting an increasingly aggressive stance towards the use of non-UK resident captive insurance companies by UK groups. As a result, a UK group with an offshore captive will have been fortunate not to have received a latter from the Revenue requesting further information about its captive insurance operation. |
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