Chancery Division.

[The appeal against this decision is reported at [1996] BTC 446.]

His Honour Judge Paul Baker QC (sitting as a deputy judge of the Chancery Division).

Judgment delivered 22 July 1994.

Income tax – Retirement pension payments under company scheme – Whether paid under ‘approved scheme’ – Whether taxable under Sch. EIncome and Corporation Taxes Act 1988, s. 597.

  This was an appeal by the taxpayer against a decision of the general commissioners for South Birmingham confirming assessments to Income tax under Sch. E in respect of retirement pension payments received by the taxpayer in the years 1985-86 to 1990-91.

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