John Mander Pension Trustees Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 051 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Vos on 28 January 2013.

Read the full decision in John Mander Pension Trustees Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 051 (TCC).

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.

Published 1 December 2016