External Lloyds name does not get retirement annuity relief on underwriting profit. Citations: Ind Summary 15-May-1995 Statutes: Income and Corporation Taxes Act 1988 619-1 Jurisdiction: England and Wales Citing: Appeal from – Koenigsberger v Mellor (Inspector of Taxes) ChD 25-May-1993 Premiums which had been paid were not relevant earnings for annuity relief purposes. It was … Continue reading Koenigsberger v Mellor (Inspector of Taxes): CA 15 May 1995
Premiums which had been paid were not relevant earnings for annuity relief purposes. It was not income derived from the any trade or profession. Citations: Ind Summary 31-May-1993, Times 25-May-1993 Statutes: Income and Corporation Taxes Act 1988 619 Jurisdiction: England and Wales Citing: Appealed to – Koenigsberger v Mellor (Inspector of Taxes) CA 15-May-1995 External … Continue reading Koenigsberger v Mellor (Inspector of Taxes): ChD 25 May 1993
FTTTx DIRECT TAX – Husband and wife jointly fund share purchase – over 97% shares purchased transferred to husband- new class of shares allotted to wife – wife receives approximately 40% of dividends – whether settlement under s660A ICTA 88. Citations: [2010] UKFTT 334 (TC) Links: Bailii Statutes: Income and Corporation Taxes Act 1988 660A … Continue reading Patmore v Revenue and Customs: FTTTx 14 Jul 2010
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