MR T H K Everett

3 March 2000

Income tax – Retired medical practitioner – Receipt of occupational pension – Claim for deduction of subscription to the General Medical Council – Whether receipt of pension payments was receipt of an emolument – Income and Corporation Taxes Act 1988 s. 19, 131, 134, 198, 201

HEADNOTE

Income tax – Retired medical practitioner – Receipt of occupational pension – Claim for deduction of subscription to the General Medical Council – Whether receipt of pension payments was receipt of an emolument – ICTA 1988, s. 19, 131, 134, 198, 201.

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