Chancery Division.


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.

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