John Mander Pension Trustees Ltd – FTC/88/2011
| Jurisdiction | UK Non-devolved |
| Judgment Date | 28 January 2013 |
| Neutral Citation | [2013] UKUT 051 (TCC) |
| Appellant | John Mander Pension Trustees Limited |
| Respondent | Customs |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Appeal Number | FTC/37/2012 |
[2013] UKUT 051 (TCC)
Appeal number: FTC/37/2012
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
IN THE UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
John Mander Pension Trustees Limited Appellant
- and -
The Commissioners for Her Majesty’s Revenue and
Customs Respondents
Tribunal:
Mr Justice Vos
Sitting in public in London on 16th January 2013
Mr Laurent Sykes, instructed by Ansons, for the Appellant, John Mander Pension
Scheme Trustees Limited
Mr Akash Nawbatt, instructed by the General Counsel and Solicitor to HM Revenue
and Customs, for the Respondents, the Commissioners of Her Majesty’s Revenue and
Customs
© CROWN COPYRIGHT 2013
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