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