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When is retirement really retirement?

This report relates to 1 case(s)

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    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.