When is retirement really retirement?
This report relates to 1 case(s)
-
expand disabled
Venables v Hornby (Inspector of Taxes) [2003] UKHL 65 HL (0 other reports)
The House of Lords has ruled in Venables v Hornby (Inspector of Taxes) [2003] UKHL 65 on the circumstances in which early retirement pensions can be taken. Where "employee" is defined in a trust deed to include a director, employees who are also company directors need not retire from both their employment and their office as director, before they could be said to retire.
View the full article today
Register to read this article
Already an XpertHR user?
Log in
