John Mander Pension Trustees Ltd v Revenue and Customs Commissioners
| Jurisdiction | UK Non-devolved |
| Judgment Date | 28 January 2013 |
| Neutral Citation | [2013] UKUT 51 (TCC) |
| Date | 28 January 2013 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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2 cases
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John Mander Pension Trustees Ltd v Revenue and Customs Commissioners
...notice. This contention was rejected by the First-tier Tribunal (Tax Chamber). Their decision was upheld by the Upper Tribunal (Vos J) [2013] UKUT 51 (TCC); [2013] STC 1453 and subsequently by the Court of Appeal (Moses, Patten and Beatson LJJ) [2013] EWCA Civ 1683; [2014] 1 WLR 2209. They ......
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John Mander Pension Scheme Trustees Ltd v The Commissioner for HM Revenue & Customs
... ... 1 The issue in this appeal is whether the Commissioners for Her Majesty's Revenue and Customs have assessed the appellant for tax in the wrong tax year. The First Tier Tribunal [2011] UKFTT 686 (TC) and the Upper Tribunal [2013] UKUT 051 (TCC) concluded that the correct year of charge was the tax year to 5 April 2001. The appellant seeks to establish ... ...