Universities Superannuation Scheme Ltd v Commissioners of Inland Revenue

Core Citations

REPORTED OPINION OF in

• 1995 Sp C 20

APPEAL RESOLVED in

• Universities Superannuation Scheme Ltd v Commissioners of Inland Revenue

CONSIDERED in

• UBS AG v HM Revenue and Customs
• Commissioners of Inland Revenue v Sema Group Pension Scheme Trustees
• Commissioners of Inland Revenue v Sema Group Pension Scheme Trustees

This document cites

• Sheppard v Commissioners of Inland Revenue (No. 2)
• Lewis v Wallis
• Income and Corporation Taxes Act 1988