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 in the name of correct person.
Held: The taxpayer’s appeal failed. HMRC had correctly applied the assessment to the year in which the income arose, and not to the year in which the scheme ceased to be approved.
Vos J
[2013] UKUT 51 (TCC), FTC/88/2011
Bailii
Income and Corporation Taxes Act 1988 591C
England and Wales
Citing:
Appeal from – 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 . .
Cited by:
Appeal from – John Mander Pension Scheme Trustees Ltd v Revenue and Customs CA 19-Dec-2013
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 . .
At UTTC – 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.
Updated: 27 October 2021; Ref: scu.509167
