The High Court ruled that a qualified adult was beneficially entitled to the increase paid in respect of them alongside an old age (contributory) pension. The decision answered a question of law referred by the Tax Appeal Commission; it was not an order determining the appellant’s tax assessment or directing a tax credit.
Qualified adult, not pensioner, beneficially entitled to pension increase, High Court rules
The court answered “No” to a stated case asking whether the beneficial interest in an increase paid for a qualified adult belonged to the pensioner.
Who, what, where, when and why
- Who
See the report below for the parties involved.
- What
The court answered “No” to a stated case asking whether the beneficial interest in an increase paid for a qualified adult belonged to the pensioner.
- Where
No place detail is included in this summary.
- When
Judgment:
- Why
Read the report below for the decision and any reasons given.
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