Pension age/retirement date

Commentary – Hardman's Tax Rates and Tables ¶3-925

Taxable benefit

Commentary – Hardman's Tax Rates and Tables ¶3-770

Transfer of income, charge to tax

Case Law – Meredith-Hardy v McLellan (HMIT) (1995) Sp C 42

Weekly rates

Commentary – Hardman's Tax Rates and Tables ¶3-930