The Resource DSG Retail Ltd and others v Revenue and Customs Commissioners : [2009] UKFTT 31 (TC)
DSG Retail Ltd and others v Revenue and Customs Commissioners : [2009] UKFTT 31 (TC)
Resource Information
The item DSG Retail Ltd and others v Revenue and Customs Commissioners : [2009] UKFTT 31 (TC) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item DSG Retail Ltd and others v Revenue and Customs Commissioners : [2009] UKFTT 31 (TC) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Judgment by the Special Commissioners dated 31 March 2009. This transfer pricing case concerns the reinsurance of risk with a captive insurance company in the Isle of Man. The taxpayer companies were part of a group of companies which was the largest retailer of electrical goods in the United Kingdom, comprising Dixons, Currys and PC World. DSG Retail Ltd was the retail company, and Dixons Insurance Services Ltd (DISL) was the group's insurance subsidiary. It was held that the provision made between DSG and DISL which consisted of the arrangement that DISL would insure or reinsure the extended warranty business written in DSG's stores on particular terms, was not at arm's length because if DISL had been independent it would have had to pay something to DSG
- Language
- eng
- Label
- DSG Retail Ltd and others v Revenue and Customs Commissioners : [2009] UKFTT 31 (TC)
- Title
- DSG Retail Ltd and others v Revenue and Customs Commissioners : [2009] UKFTT 31 (TC)
- Language
- eng
- Summary
- Judgment by the Special Commissioners dated 31 March 2009. This transfer pricing case concerns the reinsurance of risk with a captive insurance company in the Isle of Man. The taxpayer companies were part of a group of companies which was the largest retailer of electrical goods in the United Kingdom, comprising Dixons, Currys and PC World. DSG Retail Ltd was the retail company, and Dixons Insurance Services Ltd (DISL) was the group's insurance subsidiary. It was held that the provision made between DSG and DISL which consisted of the arrangement that DISL would insure or reinsure the extended warranty business written in DSG's stores on particular terms, was not at arm's length because if DISL had been independent it would have had to pay something to DSG
- Citation source
- In: International tax law reports. - London. - Vol. 11 (2009),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/relatedWorkOrContributorName
- Baker, P
- http://library.link/vocab/subjectName
-
- case law
- tax avoidance
- transfer pricing
- group of companies
- captive insurance company
- Label
- DSG Retail Ltd and others v Revenue and Customs Commissioners : [2009] UKFTT 31 (TC)
- Label
- DSG Retail Ltd and others v Revenue and Customs Commissioners : [2009] UKFTT 31 (TC)
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/DSG-Retail-Ltd-and-others-v-Revenue-and-Customs/QM4sdfaOyZM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/DSG-Retail-Ltd-and-others-v-Revenue-and-Customs/QM4sdfaOyZM/">DSG Retail Ltd and others v Revenue and Customs Commissioners : [2009] UKFTT 31 (TC)</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
