FTTTx (Income Tax/Corporation Tax : Pension Scheme) Whether loan an ‘unauthorised member payment’ for pensions purposes within Part 4 of the Finanance Act 2004-meaning of ‘payment’ -‘in connection with’-held loan was an unauthorised member payment as made in connection with an investment by the pension scheme
Citations:
[2016] UKFTT 802 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 29 January 2022; Ref: scu.573964