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Forty years on from rock at Woodstock, RICHARD CURTIS thinks that one of the artists may be able to teach us something about tax in the Rockliff case
KEY POINTS
- The facts of the Rockliff v HMRC case.
- Can pension income be divided between husband and wife?
- The move from TA 1988 to ITEPA 2003.
- How to interpret ‘receiving or entitled’.
- Aplin v White and the ITEPA explanatory notes.
Why is it that non-tax people can’t understand why we tax people find tax endlessly fascinating?
Perhaps part of the reason is that we tend to assume that the tax rules are ‘writ in stone’ and then every once in a while something happens – a rock comes flying through that plate glass window – that suddenly casts the seeds of doubt on something that you previously believed to be blindingly obvious.
The latest rock to come flying through the window...
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