‘Paul Newman KC considers the decision of the CA in HMRC v E.ON UK Plc (28 November 2023), in which the CA overturned a somewhat surprising decision of the UT that a one-off cash payment from an employer to scheme members, in return for them giving up future pension benefits, was not taxable.’
Pensions Barrister, 15th February 2024
Source: www.pensionsbarrister.com
