Failure to notify claim for enhanced protection in time, whether reasonable excuse, whether unreasonable delay after excuse ceased. Appeal allowed.
Citations:
[2020] UKFTT 439 (TC)
Links:
Statutes:
Registered Pensions Schemes (Enhanced Lifetime Allowance) Regulations 2006
Jurisdiction:
England and Wales
Taxes Management
Updated: 23 July 2022; Ref: scu.656850