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Payments to employees for changes to pension scheme benefits were not ‘from’ employment (E.ON UK plc v Revenue and Customs Commissioners)

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Published on: 17 August 2022

Published by a LexisNexis Pensions expert

Table of contents

What are the practical implications of this case?
What was the background?
What did the court decide?
Case details

Article summary

Pensions analysis: Successful appeal to the Upper Tribunal (UT) by individual taxpayer from a decision of the First-tier Tribunal (FTT) which decided that payments made to employees in respect of alterations to their rights under a defined benefit pension scheme were ‘from’ the employment, within the meaning of section 9(2) of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) and section 3(1)(a) of the Social Security Contributions and Benefits Act 1992. UT held that the payments were not from the employment, applying Tilley v Wales and Kuehne + Nagel Drinks Logistics Ltd v HMRC. Written by Rebecca Murray, barrister at Devereux Chambers.

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