Crossfield v Revenue and Customs Commissioners

Income tax – Pension scheme. The taxpayer's liability to scheme sanction charges made pursuant to s 239 of the Finance Act 2004 ought not to have been discharged. Scheme sanction charges could only be discharged on the ground in s 268(7) of that Act. There were two limbs to the ground and they both had to be met. The taxpayer had not met the first limb on the basis that at the time the relevant unauthorised payments in relation to a pension scheme had been made, he did not have a reasonable belief that those unauthorised payments had not been scheme chargeable payments. Accordingly, the First-tier Tribunal (Tax Chamber) dismissed the taxpayer's appeal against the Revenue and Customs Commissioners' decision not to discharge the scheme sanction charges made against him.

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