Venables v Hornby (Inspector of Taxes) [2003] UKHL 65
Income tax - Pension schemes - Retirement - Normal health - Payments out of pension schemes funds - Pension scheme providing for payments to persons who retired early in normal health - Recipient had ceased to be full-time and executive director, but was unpaid non-executive director - Recipient overweight, and having high blood pressure and mild diabetes - Whether payments chargeable to income tax because they were not paid in course of payment of a pension - Whether the recipient had retired - Whether he had retired in normal health - Whether, if k payment not authorised under scheme, recipient not beneficially entitled to it and therefore not chargeable to tax - Income and Corporation Taxes Act 1988 ss 590, 591, 600 and 612.A HTML version of this file is not available click here to view the whole pdf version : [2003] UKHL TC_75_553
Cited in 4 later judgments