Jason Pope (Deceased) and Others v The Commissioners for HM Revenue and Customs: [2012] UKUT 206 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Oliver QC and Judge Sadler on 26 June 2012.

Read the full decision in Jason Pope (Deceased), Genevra Pope and Alan Pope and The Commissioners for HM Revenue and Customs.

INCOME TAX – Interest – Life Insurance Policy – Extra payment – Presumed death of missing life assured – Insurer satisfied of death as at particular date – Extra payment in respect of period starting with that date until date of payment of sum assured – Whether extra payment interest – Yes –– Whether next of kin “entitled” to the income – No – Whether next of kin taxable under s.59(1) of ICTA 1988 – No.

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