Pensions – Self-invested pension plan (SIPP) – Tax charge – Repayment of sum paid in error. Court of Session: In an action in which the pursuer, the administrator of a pension scheme which made a death benefit payment from a father's SIPP to his three sons without deduction of tax due to HMRC, made a claim for repetition against the sons after selling its pensions business to another company, the court rejected the defenders' challenge to the pursuer's title to sue and the relevancy of its case, and concluded that each of the defenders had averred a defence based on change of position that was relevant for inquiry.