Gammell v Revenue and Customs (Income Tax – Enhanced Pension Protection): FTTTx 24 Feb 2021

INCOME TAX – ENHANCED PENSION PROTECTION — application made years late – reasonable excuse accepted by HMRC but post excuse delay alleged – taxpayer remained reliant on advice – objectively reasonable – reasonable excuse found – appeal allowed

Citations:

[2021] UKFTT 49 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 06 December 2022; Ref: scu.661759