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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Jason Pope (deceased) v HMRC [2012] UKUT 206 (TCC) (26 June 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/206.html
Cite as: [2012] UKUT 206 (TCC)

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Jason Pope (deceased) v HMRC [2012] UKUT 206 (TCC) (26 June 2012)


"INCOME TAX – Interest – Life Insurance Policy – Extra payment – Presumed death of missing life assured – Insurer satisfied of death as at particular date – Extra payment in respect of period starting with that date until date of payment of sum assured – Whether extra payment interest – Yes –– Whether next of kin “entitled” to the income – No – Whether next of kin taxable under s.59(1) of ICTA 1988 – No . "

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/206.html