[2005] EWHC 3037 (Admin).

Queen’s Bench Division (Administrative Court).

Davis J.

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.

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