Allan v Revenue and Customs: UTTC 23 Jan 2015

Unapproved pension scheme – assessment raised on employee pursuant to s. 386 Income Tax (Earnings and Pensions) Act 2003 in respect of a contribution of assets by his employer – whether s.386 arguably to be construed as inapplicable by reason of rule of construction in s.3 Human Rights Act 1998, on basis that assessment would otherwise infringe Article 1 of Protocol 1 to the European Convention on Human Rights -no – whether decision of Court of Appeal in Irving v HMRC [2008] EWCA Civ 6 was per incuriam – whether First-tier Tribunal entitled to strike out appeal under rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – yes: decision of First-tier Tribunal upheld

[2015] UKUT 16 (TCC), [2015] BTC 502, [2015] STC 890
England and Wales

Income Tax

Updated: 27 December 2021; Ref: scu.542299