“… in exchange for a vested pension right. (Kuehne was the subject of appeal to the UT and Court of Appeal but the point did not arise again: [2012] EWCA Civ 34, [2012] STC 840.)…”
“…he correct approach to such an appeal was described by Mummery LJ in Kuehne + Nagel Drinks Logistics Ltd vRevenue and Customs Commissioners [2012] EWCA Civ 34, [2012] STC 840 at [34]:…”