INCOME TAX/ CORPORATION TAX – assessment/self-assessment – repair of self-assessment tax return – whether return complete – yes: reference to liability made in box relating to ‘Additional information’ – whether amendment to return possible where enquiry opened and closed on incorrect premise – yes: return already included information to make the repair – appeal dismissed
INCOME TAX/ CORPORATION TAX – pension schemes – privatisation of Scottish Bus Group Ltd – winding up of pension schemes – nature of ‘ex gratia’ payments made by government to those previously entitled to pension benefits – whether individual taxable on ‘ex gratia’ benefit so received pursuant to ICTA 1988, s.596A(2) – yes: benefit provided under ‘retirements benefit scheme’ – appeal dismissed
Citations:
[2006] UKSPC SPC00538
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 06 July 2022; Ref: scu.241889