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Earmarking pension orders—beware the tax implications (Kirby v Revenue and Customs Commissioners)

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Published on: 06 June 2019
Published by a LexisNexis Pensions expert

Table of contents

  • What are the practical implications of this case?
  • What was the background?
  • What did the FTT decide?
  • Relevant law

Article summary

Pensions analysis: Karen Agnew-Griffith, divorce and family lawyer at Woolley & Co in Norfolk, considers the case of Kirby v Revenue and Customs Commissioners in which Mr Kirby argued he should not pay tax on his entire pension income as he pays 50% to his ex-wife as a result of a divorce and pension earmarking order.

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Jurisdiction(s):
United Kingdom

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