Premiums which had been paid were not relevant earnings for annuity relief purposes. It was not income derived from the any trade or profession.
Citations:
Ind Summary 31-May-1993, Times 25-May-1993
Statutes:
Income and Corporation Taxes Act 1988 619
Jurisdiction:
England and Wales
Citing:
Appealed to – Koenigsberger v Mellor (Inspector of Taxes) CA 15-May-1995
External Lloyds name does not get retirement annuity relief on underwriting profit. . .
Cited by:
Appeal from – Koenigsberger v Mellor (Inspector of Taxes) CA 15-May-1995
External Lloyds name does not get retirement annuity relief on underwriting profit. . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 04 June 2022; Ref: scu.82828