Income tax – Pension. The First-tier Tribunal (Tax Chamber) dismissed the first taxpayer's appeal against the respondent Revenue and Customs Commissioner's imposition of scheme sanction charges and the second taxpayer's appeal against the imposition of an unauthorised payments charge. However, it allowed the second taxpayer's appeal in respect of the unauthorised payments surcharge, as he was relieved from liability under s 268(3) of the Finance Act 2004.