Lonsdale v Braisby (HM Inspector of Taxes).  BTC 392
 EWCA Civ 709.
Court of Appeal (Civil Division).
Mummery and Arden L JJ and Munby J.
Judgment delivered 17 June 2005.
Income tax – Relief - Pension contributions – Retirement annuity contract – Unused tax relief – Taxpayer challenging Revenue’s rejection of her method of utilising unused relief for pension contributions in any year – Whether unused relief from past years taken into account and aggregated – Whether personal pension contributions paid in current year deductible from aggregate - Income and Corporation Taxes Act 1988, s. 625(1)(b), 655(1).