*John Mander Pension Trustees Ltd v Revenue and Customs Commissioners

Pension – Pension schemes. On an appeal by a taxpayer against an assessment to a tax charge following withdrawal of approval of its pensions scheme, the Supreme Court held that the tax charge under s 591C of the Income and Corporation Taxes Act, in a case that fell under s 591B(1), fell to be assessed in the chargeable period with effect from which the approval ceased to have effect in accordance with the terms of the statutory notice of withdrawal. Accordingly, the Revenue and Customs Commissioners had not been entitled to assess the taxpayer's scheme to tax under s 591B(1) in 2000, when the withdrawal had been notified, where the withdrawal notice had specified that the withdrawal of approval was to take effect from 1996.

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