John Mander Pension Trustees Limited v 皇冠体育app Commissioners for HM Revenue and Customs: [2013] UKUT 051 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Vos on 28 January 2013.
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Income tax 鈥� charge on retirement benefits scheme administrator under s591C ICTA 88 on cessation of approval of scheme 鈥搘hether assessments raised in respect of correct year of assessment 鈥� whether raised in the name of correct person.
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Published 1 December 2016