Hymanson v Revenue and Customs Commissioners

Income tax – Pension. In arriving at the decision to revoke the taxpayer's fixed protection certificate, the Revenue and Customs Commissioners' (HMRC) had failed to consider any possibility that the contracts under which the taxpayer had continued to make payments to the relevant pension schemes might be void as a result of mistake, even though the relevant arguments had been put to HMRC at that stage. Consequently, the First-tier Tribunal (Tax Chamber) allowed the taxpayer's appeal against HMRC's decision to revoke that certificate and directed that HMRC should issue a new certificate to the taxpayer.

Category: