Lonsdale v HM Inspector of Taxes [2004] EWHC 1811 (Ch) (23 July 2004)

Lonsdale v HM Inspector of Taxes [2004] EWHC 1811 (Ch) (23 July 2004)

Unused relief for retirement annuity premiums in a year when both retirement annuity premiums and personal pension contributions are paid includes unused relief for earlier years, and the aggregate is reduced by personal pension contributions paid in the current year; no binding agreement under section 54 Taxes...

Source-derived case information.

Citation
[2004] EWHC 1811 (Ch)
Parties
Claimant: Marion Lonsdale; Defendant: Rosemary F. Braisby (HMIT)
Jurisdiction
England and Wales
Judgment Date
23 July 2004
Procedural Posture
Appeal by Way of Case Stated / Judgment After Hearing
Outcome
Appeal dismissed
Legal Topics
Income Tax, Retirement Annuity Contracts, Personal Pension Schemes, Tax Relief, Carry Forward of Unused Relief, Transitional Provisions, Statutory Interpretation
Tax Law Income Tax Retirement Annuity Contracts Personal Pension Schemes Tax Relief Carry Forward of Unused Relief Transitional Provisions Statutory Interpretation

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Summary, issues, holding and outcome

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Parties

Marion Lonsdale

Claimant

Rosemary F. Braisby (HMIT)

Defendant

Procedural Posture

Appeal by Way of Case Stated / Judgment After Hearing

Legal Issues

  1. 1 Whether unused relief for retirement annuity premiums in a year when both retirement annuity premiums and personal pension contributions are paid includes unused relief for earlier years and whether similar treatment arises under section 655(1)
  2. 2 Whether there was evidence to support a finding that there was no agreement binding the Revenue under section 54 Taxes Management Act 1970 regarding the appellant's method of utilising relief

Ratio Decidendi

Unused relief for retirement annuity premiums in a year when both retirement annuity premiums and personal pension contributions are paid includes unused relief for earlier years, and the aggregate is reduced by personal pension contributions paid in the current year; no binding agreement under section 54 Taxes Management Act 1970 was established as the statutory conditions were not met.

Court Disposition

Appeal dismissed