Chancery Division.

Morritt J.

Judgment delivered 18 November 1988.

Income tax – Pension – Disability benefit – Whether disability benefit paid to taxpayer from former employer’s pension fund was taxable as pension – Income and Corporation Taxes Act 1970, sec. 181(1), para. 3 (now Income and Corporation Taxes Act 1988, sec. 19(1).

  This was an appeal against the decision of the General Commissioners for West Dorset that a ‘disability benefit’ paid to the taxpayer by the trustees of his former employers’ pension fund was a pension taxable under Sch. E.

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