The Weekly Law Reports
[2015] 1 WLR 3857
Supreme Court
*John Mander Pension Trustees Ltd
v
Revenue and Customs Commissioners[on appeal from
John Mander Pension Scheme Trustees Ltd
]v
Revenue and Customs Commissioners
[2015] UKSC 56
2015 June 16;
July 29
Lord Neuberger of Abbotsbury PSC, Lord Sumption, Lord Reed, Lord Carnwath, Lord Hodge JJSC
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)(2), 591D(7)
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