The Weekly Law Reports
[2014] 1 WLR 2209
Court of Appeal
*John Mander Pension Scheme Trustees Ltd
v
Revenue and Customs Commissioners
[2013] EWCA Civ 1683
2013 Nov 27;
Dec 19
Moses, Patten, Beatson LJJ
Revenue— Income tax— Pension— Charge to tax on administrator of retirement benefits scheme on cessation of approval of scheme— Revenue giving administrator notice of withdrawal of approval and specifying earlier date on which cessation of approval having effect— Whether charge to tax arising on date of notice or on date when cessation of approval having effect—
Income and Corporation Taxes Act 1988 (c 1) (as amended by Finance Act 1991 (c 31), s 36 and Finance Act 1995 (c 4), s 61), ss 591B(1), 591C(1), 591D(7)
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