INCOME TAX – Part 4 Finance Act 2004 – pension fund – whether unauthorised member payment – assessment of unauthorised payments charge and unauthorised payments surcharge – discovery assessment – whether conditions in s29 TMA 1970 were satisfied – appeal allowed
Citations:
[2022] UKFTT 172 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 15 July 2022; Ref: scu.678631