External Lloyds name does not get retirement annuity relief on underwriting profit.
Citations:
Ind Summary 15-May-1995
Statutes:
Income and Corporation Taxes Act 1988 619-1
Jurisdiction:
England and Wales
Citing:
Appeal from – Koenigsberger v Mellor (Inspector of Taxes) ChD 25-May-1993
Premiums which had been paid were not relevant earnings for annuity relief purposes. It was not income derived from the any trade or profession. . .
Cited by:
Appealed to – Koenigsberger v Mellor (Inspector of Taxes) ChD 25-May-1993
Premiums which had been paid were not relevant earnings for annuity relief purposes. It was not income derived from the any trade or profession. . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 21 January 2023; Ref: scu.82827
