Chancery Division.

Vinelot

Judgment delivered 19 November 1991.

Income tax – Pension payments – Disability benefit paid by trustees of taxpayer’s former employer’s pension fund – Whether disability payments were taxable under Sch. E – Income and Corporation Taxes Act 1970, sec. 181(1) head 3; Finance Act 1971, Sch. 3, para. 9(2) (replaced by sec. 19(1) head 3; 600(2) of the 1988 Act).

  This was an appeal by the taxpayer from a decision of the general commissioners for West Dorset that payments made to him by his former employer described as ‘disability benefit’ were taxable under Sch. E.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.