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
Source: www.lawreports.co.uk
Please note once a case has been full reported in one of the ICLR series the corresponding WLR Daily summary is removed.
