Irving v Revenue & Customs Commissioners [2007] EWCA Civ 6
“An employer who placed shares in an employee’s retirement benefit scheme was to be treated as having “paid a sum” into the scheme for the purposes of s 595(1) of the Income and Corporation Taxes Act 1988 (since repealed), rendering the employee liable to income tax on the value of the shares.”
WLR Daily, 25th January 2008
Source: www.lawreports.co.uk
Please note: once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
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