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.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 26 June 2012

Read the full decision in Jason Pope (Deceased), Genevra Pope and Alan Pope and The Commissioners for HM Revenue and Customs.

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.

Published 1 December 2016