Curtis v Revenue and Customs (Procedure : Other): FTTTx 6 Jun 2022

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:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 15 July 2022; Ref: scu.678631