The Executors of The Estate David Harrison (Deceased) and Another v Revenue and Customs (Income Tax – Pension – Lifetime Allowances): FTTTx 3 Feb 2020

Income tax – pension – lifetime allowances – The Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 – whether or not the appeals are against decisions or reviews – decisions – the scope of the FTT’s jurisdiction – supervisory jurisdiction – whether or not HMRC were entitled to take the view that the notices did not satisfy the requirements – yes – whether or not the decisions were reasonable – yes – appeal dismissed

Citations:

[2020] UKFTT 68 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.649159