John Mander Pension Scheme Trustees Ltd v Revenue and Customs Comrs – WLR Daily

Posted January 21st, 2014 in appeals, income tax, law reports, pensions, taxation by sally

John Mander Pension Scheme Trustees Ltd v Revenue and Customs Comrs [2013] EWCA Civ 1683; [2014] WLR (D) 12

‘Where the revenue gave notice of its withdrawal of approval of a pension scheme under section 591B(1) of the Income and Corporation Taxes Act 1988, the date for the purposes of section 591C(1) when the charge to tax arose in respect of that scheme was the date when approval of the scheme was withdrawn and not the date from which approval ceased to continue.’

WLR Daily, 19th December 2013

Source: www.iclr.co.uk