UTTC Non-approved retirement benefits scheme – refusal of relief from income tax in respect of payments by employer – proper procedure for challenge by taxpayer – judicial review or statutory appeal Non-approved retirements benefits scheme – refusal of relief after issue of closure notice – whether too late to challenge refusal in appeal against closure notice (if statutory appeal were the correct route of challenge) Non-approved retirements benefits scheme – section 392 Income Tax (Earnings and Pensions) Act 2003 – substitution of taxpayer’s brother for taxpayer as beneficiary – meaning of ‘event’ – whether substitution was a ‘payment’ if made pursuant to a moral but not legal obligation – whether payments by the brother to the taxpayer out of benefits under the scheme could be in substitution for benefits for the taxpayer
[2014] UKUT 68 (TCC)
Bailii
England and Wales
Income Tax
Updated: 29 November 2021; Ref: scu.521229
