Youngman v Revenue and Customs Commissioners

Income tax – Pension. The applicant's application for a reinstatement of an appeal made by him and subsequently withdrawn was allowed by the First-tier Tribunal (Tax Chamber)(the FTT). The appeal had been against a decision of an officer of the Revenue and Customs Commissioners' (HMRC) refusing to accept the applicant's notice given to it under reg 3 of the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011, SI 2011/1752. As a result of that reinstatement, the FTT dismissed HMRC's application to strike out that appeal.

Category: