United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> John Mander Pension Trustees Ltd v Revenue and Customs - FTC/88/2011 [2013] UKUT 51 (TCC) (28 January 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/51.html
Cite as: [2013] UKUT 51 (TCC), [2013] BTC 1623, [2013] STI 385, [2013] STC 1453

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John Mander Pension Trustees Ltd - FTC/88/2011 [2013] UKUT 51 (TCC) (28 January 2013)

"Income tax – charge on retirement benefits scheme administrator under s591C ICTA 88 on cessation of approval of scheme – whether assessments raised in respect of correct year of assessment – whether raised in the name of correct person."

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