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CA holds incentives to agree changes to scheme taxable

Paul Newman KC considers the decision of the CA in HMRC v E.ON UK Plc (28 November 2023), in which the CA overturned a somewhat surprising decision of the UT that a one-off cash payment from an employer to scheme members, in return for them giving up future pension benefits, was not taxable.

To read the casenote, click on the pdf below.

OnTheCase PNKC14
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