Special Commissioners of Income Tax 8 August 2007, Spc 00625 (William A. F. Minto v Her Majesty's Revenue & Customs)

The Appellant, Mr. Minto, appeals against a notice of assessment for the year 2002/03 and amendments to his self-assessments for the years 2003/04 and 2004/05. All appeals deal with the same point in dispute, namely, whether certain sums paid to the Appellant by an insurance company were subject to income tax.