Stubbs v HMRC
25th September 2007
David Demack; Special Commissioners; SpC 638; 13th September 2007
A pensioner purported to assign one half of his pension to his wife
so that they could take advantage of her personal allowance. It was held that his assignment had no effect for income tax purposes. “These tribunals are a statutory creation and must apply the law as Parliament enacted it; fairness and equality are not matters they can take into consideration in arriving at their decisions.”
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