R (on the application of Esterson) v Revenue and Customs Commissioners.  BTC 170
 EWHC 3037 (Admin).
Queen’s Bench Division (Administrative Court).
Judgment delivered 25 November 2005.
Income tax – Employment – Pension – Approved retirement benefit scheme – Taxpayer born in UK but resident in Jersey – Intention to remain resident in Jersey on retirement – Taxpayer seeking judicial review of Revenue decision that pension payable on retirement taxable at full UK rate – Whether UK tax payable and deductible under PAYE scheme on pension payments.