Income tax – Sch. D – Retirement benefit payable by US Government – Whether pension taxable under Sch. D, Case V – Whether assessments excessive – Income and Corporation Taxes Act 1970, sec. 108, 109, 122, 123.
This was an appeal by the taxpayer against a decision of the Income Tax General Commissioners for the Division of South Birmingham upholding tax assessment in respect of money which he received periodically from America.
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