[2005] 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).

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