Retired bank employees had previously received free tax advice. When the service was withdrawn, the bank made a payment. The Revenue said that this payment was chargeable to income tax. Held: The bank’s appeal failed. The payment was made ‘in connection with’ the former employment, and viewing that in context it was a chargeable payment … Continue reading Barclays Bank Plc and Another v HM Revenue and Customs: CA 11 May 2007