||All England Reporter
|| All ER (D) 93 (Sep)
|| EWCA Civ 1277
||Court of Appeal, Civil Division
Peter Gibson, Potter and Chadwick LJJ
||Conrad McDonnell (instructed by Warner & Richardson, Winchester) for the taxpayers.
||Timothy Brennan QC (instructed by the Solicitor of Inland Revenue) for the revenue.
||18 September 2002
Income tax - Pension - Interpretation of pension scheme - Meaning of word 'retire' - Whether judge's construction of word 'retire' correct - Whether payment made under scheme in breach of trust to trustee chargeable for tax purposes - s 600.
The parties to the trust deeds of a pension scheme had, in the absence of a strong contra-indication, to be taken to have intended that words contained within it, such as the word 'retire' in the instant case, were to be construed in the same sense as those words were to be in legislative provisions under which approval of the scheme was to be sought.
- An Official transcript is the final version of the judgment prepared by shorthand writers. LexisLibrary contains all judgments from the High Court and aboveView Judgment
- The All England Law Reports comprises judgments with headnotes and catchwords indicating the area of law and key issues of the case prepared by legally qualified editorsFind AllER Reports
- Cases related to this particular case that are related to, or discuss this caseView related cases
- Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView related commentary