UK Tax Decision Affects Jersey Resident

Paul Das

28 November 2005

A retired British Airways pilot and long-term resident of Jersey who challenged the UK Revenue & Customs insistence on him paying UK tax on his pension, has lost his case, according to a report in the Financial Times. David Esterson had paid only Jersey tax on his former salary, where he had lived for 40 years. In his legal challenge, Mr Esterson had also claimed that had he known about its current stance, he would have made different and more advantageous saving arrangements prior to retirement. But Mr Justice Davis said last week that while he appreciated that the ruling would be a "disappointing result" for the former pilot he was not satisfied that a different "policy" had been adopted by the relevant Revenue office prior to 1999.