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Tax treatment of winding up surplus payment in Scottish ex-public sector scheme (Moffat v Inland Revenue)

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Published on: 20 March 2006
Published by a LexisNexis Pensions expert

Table of contents

  • Original news
  • What were the facts?
  • What legal principles applied?
  • What was decided?
  • What are the practical implications of this case?

Article summary

In Moffat v Inland Revenue, the Special Commissioners held that the Inland Revenue had been correct to charge tax on the surplus payment (which was treated as an ex-gratia payment) made to Mr Moffat on the winding up of an ex-public sector pension scheme.

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United Kingdom

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