[HMRC Tax Bulletin 40, April 1999]

This article covers:

our present understanding of the meaning of full-time working officer or employee following the judgment in the case of Palmer v Maloney and Shipleys [71 TC 1983];

the effect of the phasing out of retirement relief on claims for relief under ESC D31;

how we will treat disposals which are associated with other events which take place around 5 April 2003.

Full time working officer or employee

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