FTTTx Income tax – pension payable to husband – claim that half of pension should be assessed on wife – Income and Corporation Taxes Act 1988 sections 1 and 19, Schedule E paragraph 2 – Income Tax (Earnings and Pensions) Act 2003 sections 569, 571 and 572 – Matrimonial Causes Act 1973 sections 21A and 24B – Human Rights Act 1998 sections 3, 4 and 6 – European Convention on Human Rights Article 14and Protocol 1 Article 1 – Police Pensions Regulations 1987 – appeals dismissed
Citations:
[2009] UKFTT 162 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 03 August 2022; Ref: scu.373692