Bateson v Revenue and Customs (Income Tax – Enhanced Pension Protection): FTTTx 29 Jan 2021

INCOME TAX – ENHANCED PENSION PROTECTION — application made years late – taxpayer believed Lifetime Allowance inapplicable to him – no advice taken nor further enquiries made – not objectively reasonable – no reasonable excuse found – appeal dismissed

Citations:

[2021] UKFTT 26 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 07 December 2022; Ref: scu.661727