Jason Pope (Deceased) and Others v The Commissioners for HM Revenue and Customs: [2012] UKUT 206 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Oliver and Judge Sadler on 26 June 2012.
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INCOME TAX 鈥� Interest 鈥� Life Insurance Policy 鈥� Extra payment 鈥� Presumed death of missing life assured 鈥� Insurer satisfied of death as at particular date 鈥� Extra payment in respect of period starting with that date until date of payment of sum assured 鈥� Whether extra payment interest 鈥� Yes 鈥撯�� Whether next of kin 鈥渆ntitled鈥� to the income 鈥� No 鈥� Whether next of kin taxable under s.59(1) of ICTA 1988 鈥� No.
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Published 1 December 2016