Since 1927 the leading authority on tax law, practice and administration
.png)
.png)
A decision of a Special Commissioner given in September 2000 concerned the meaning of retirement in relation to a pension scheme. The case was Venables and the Trustees of the Fussell Pension Scheme v Hornby (SpC 265) and it concerned an executive director who retired in 1994 from that position but continued as a non-executive director. The Revenue was seeking to tax the lump sum payment which he received at that stage, basing its contention on the fact that there was no actual retirement in view of the continuing non-executive directorship.
Or, divorce as a source of tax investigations by DAVID E WILLIAMS MA, FTII
Show
12
READERS'
FORUM 
Tax tip: Negligible value claim in a client’s tax return
Readers’ forum: How can clients avoid paying large inheritance tax bill immediately?
Readers’ forum: Time limits to amend returns
Readers’ forum: Were repair costs capital expenditure?
Readers’ forum: Can different apportionment methods be applied?
New queries
NEWS 
CASES
Copyright © 2024 LexisNexis
