| Source: | All England Reporter |
| Publisher Citation: | [2002] All ER (D) 93 (Sep) |
| Neutral Citation: | [2002] EWCA Civ 1277 |
| Court: | Court of Appeal, Civil Division |
| Judge: | Peter Gibson, Potter and Chadwick LJJ |
| Representation | Conrad McDonnell (instructed by Warner & Richardson, Winchester) for the taxpayers. |
| Timothy Brennan QC (instructed by the Solicitor of Inland Revenue) for the revenue. | |
| Judgment Dates: | 18 September 2002 |
Catchwords
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 Case
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.
Practice Areas
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