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Vexing dates

17 January 2014
Issue: 4436 / Categories: Tax cases , Income Tax , Investments , Pensions

John Mander Pension Scheme Trustees Ltd v CRC, Court of Appeal

HMRC gave notice in April 2000 that they intended to withdraw approval a pension scheme with effect from 5 November 1996.

The department issued an assessment for 2000/01 three months later under TA 1988 s 591 on the trustees who acted as administrators.

They appealed saying the tax charged related to 1996/97 and the assessment was invalid because it was for 2000/01.

Both the First-tier Tribunal and the Upper Tribunal dismissed the taxpayer’s appeal.

The Court of Appeal said the date of cessation of approval of the scheme was that when withdrawal was notified not the date specified in the notice according to the wording in TA 1988 s 591D.

Lord Justice Patten explained:

“The date of the notice determines the relevant year of assessment. The fact that the notice may and often does specify an earlier date of cessation by reference to...

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