Cogefin (Bermuda) Limited & Anor v The Commissioners for HMRC
Tax LawFirst-tier Tribunal (Tax)25 Jul 2025[2026] UKFTT 1108 (TC)Added 31 Jul 2026
Cogefin (Bermuda) Limited was incorporated in Bermuda in February 1996 as an exempted company wholly owned by the Poole Family Trust, of which Mr Giuseppe Ciardi was the economic settlor and beneficiary. It was funded with some…