Chancery Division.

[The appeal against this decision is reported at [1987] BTC 553.]

Judgment delivered 13 May 1986.

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.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.