Income tax – Assessment. The First-tier Tribunal (Tax Chamber) (the FTT) dismissed the taxpayer's appeal against a notice of assessment made against him in relation to certain transactions in respect of the taxpayer's pension funds. The FTT had previously upheld the unauthorised member payment charge and unauthorised member payments surcharge made by the Revenue and Customs Commissioners against the taxpayer in respect of those transactions. In the present appeal to the FTT, the taxpayer argued that the assessment so upheld had been outside the scope of assessment. The FTT rejected the taxpayer's submissions and accordingly, confirmed the assessment.