BT Pension Scheme Trustees v HM Revenue and Customs: CA 17 Jan 2014

The court was asked whether section 43 of the 1970 Act which imposes time limits on claims, applied to a claim for payments made by the Trustees of the BT Pension Scheme under section 231 of ICTA. If so, subject to questions of community law which remain to be decided, many of these claims were time barred.

Longmore, Lewison, Briggs LJJ
[2014] EWCA Civ 23, [2014] STC 1156, [2014] BTC 4, [2014] STI 472
Taxes Management Act 1970 43, Income and Corporation Taxes Act 1988 231
England and Wales

Taxes Management

Updated: 28 November 2021; Ref: scu.519972