The WLR Daily case summaries
[2023] WLR(D) 82
Chancery Division
Devon and Somerset Fire and Rescue Authority v Howell and another
[2023] EWHC 257 (Ch)
2023 Jan 24, 25, 26; Feb 13
Judge Davis-White KC sitting as a deputy High Court judge
Revenue— Income tax— Pension— Pension scheme giving defendant right to retire at 50 conditional on employer’s consent— Statute increasing minimum retirement age from 50 to 55 — Increased retirement age not applying to “actual or prospective right” to benefit pension member had prior to April 2006 — Whether at that date defendant had actual or prospective right to retire at 50—
Finance Act 2004 (c 12), Sch 36, para 22(4)(a)