Revenue and Customs Comrs v. Barclays plc and another – WLR Daily

Posted May 15th, 2007 in income tax, law reports by sally

Revenue and Customs Comrs v. Barclays Bank plc and another [2007] EWCA Civ 442

“Where an employer had provided a free tax advice service to its pensioners and surviving spouses and, on termination of the service, made one-off payments in compensation, the provision of such payments constituted a relevant benefit under a retirement benefits scheme for the purposes of ss 596A and 612(1) of the 1988 Act.”

WLR Daily, 11th May 2007


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