Tipping v Revenue and Customs Commissioners

Income tax – Pension. The First-tier Tribunal (Tax Chamber) (the FTT) allowed the taxpayer's appeal against the refusal by the Revenue and Customs Commissioners to accept the taxpayer's late notification of his intention to rely in para 12 of Sch 36 to the Finance Act 2004 (late application for enhanced protection in respect of pension funds). The FTT held that the taxpayer had satisfied the two limbs of the statutory test set out in reg 12 of the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006, SI 2006/131.

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