The court was asked whether the Commissioners for Her Majesty’s Revenue and Customs have assessed the appellant for tax in the wrong tax year. The scheme had ceased to be approved, and HMRC issued assessments for the earlier years in which the income had arisen. The taxpayer argued that the assessments hould apply for the year in which the scheme lost its approval.
Held: The appeal failed.
Moses, Patten, Beatson LJJ
[2013] EWCA Civ 1683, [2014] 1 WLR 2209, [2014] WLR(D) 12, [2014] Pens LR 135, [2014] STI 255, [2014] STC 2136, [2014] BTC 2
Bailii, WLRD
Income and Corporation Taxes Act 1988 591B(1)
England and Wales
Citing:
At FTTTx – John Mander Pension Trustees Ltd v Revenue and Customs FTTTx 28-Oct-2011
FTTTx Income tax – charge on retirement benefits scheme administrator under s591C ICTA 88 on cessation of approval of scheme – whether notice validly given – whether assessments valid – whether raised in respect . .
Appeal from – John Mander Pension Trustees Ltd v Revenue and Customs – FTC/88/2011 UTTC 28-Jan-2013
UTTC Income tax – charge on retirement benefits scheme administrator under s591C ICTA 88 on cessation of approval of scheme – whether assessments raised in respect of correct year of assessment – whether raised . .
Cited by:
Appeal from – John Mander Pension Trustees Ltd v Revenue and Customs SC 29-Jul-2015
The pension scheme had been approved, but that approval later withdraw. HMRC issued assessment for the years in which it had been approved. The taxpayer argued that such assessments applied to the date with effect from which the approval is . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 28 November 2021; Ref: scu.519320