References: [2013] UKUT 51 (TCC), FTC/88/2011
Links: Bailii
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.
Statutes: Income and Corporation Taxes Act 1988 591C
