United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Venables v Hornby (Inspector of Taxes) [2003] UKHL TC_75_553 (04 December 2003)
URL: http://www.bailii.org/uk/cases/UKHL/2003/TC_75_553.html
Cite as: [2004] ICR 42, [2004] STC 84, [2004] 1 All ER 627, [2003] STI 2275, [2003] WLR 3022, [2004] OPLR 19, [2003] UKHL 65, [2004] Pens LR 75, [2003] BTC 559, [2003] 1 WLR 3022, [2003] UKHL TC_75_553, 75 TC 553

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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.

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