Before 1998, Barclays Bank plc provided some of its pensioners free assistance in preparing their annual tax returns. In 1997 Barclays decided to terminate this benefit and made special one-off cash payments to compensate pensioners concerned. The issue on the appeal was whether those payments were taxable as a " relevant benefit" provided under a "retirement benefits scheme" by virtue of Income and Corporation Taxes Act 1988 s.596A. A special commissioner held that they were not. HMRC's appeal has beenupheld by the Court of Appeal.