| Source: | All England Reporter |
| Publisher Citation: | [2001] All ER (D) 138 (Nov) |
| Court: | Court of Appeal, Civil Division |
| Judge: | Pill, Robert Walker LJJ and Laddie J |
| Representation | Leolin Price QC and Evan Price (instructed by Jeffrey Green Russell) for the applicant. |
| Timothy Brennan QC (instructed by the Solicitor of Inland Revenue) for the commissioners. | |
| Judgment Dates: | 9 November 2001 |
Catchwords
Income tax - Charge to tax - Liability - Insurance - Life policy - Qualifying policy - Proceeds of qualifying policy not chargeable to tax - Revenue declining to certify draft policy as qualifying policy - Whether draft policy meeting statutory test for qualifying policy - Whether Revenue having discretion to refuse to certify policy which meets statutory requirements - 15, paras 1, 21.
The Case
The form of a draft life policy submitted for certification by the Revenue as a qualifying policy did not meet the statutory test in Pt I of Sch 15 to the .
Practice Areas
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