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:  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.
Release date: 28 January 2013
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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