Registered pension scheme – lifetime allowance – late notification of intention to rely on enhanced protection – regulation 12 Registered Pension Schemes (Lifetime Allowance) Regulations 2006 – whether FTT erred in law in finding unreasonable delay in giving notification PROCEDURE – application to admit new evidence – application to amend grounds of appeal – applications … Continue reading Ketley v Revenue and Customs: UTTC 1 Sep 2021