Income Tax
INCOME TAX – Pensions – late notification of claim for enhanced and Primary protection – appellant asserts that notification was prepared by his employer RBS and posted to HMRC by RBS staff – HMRC say the notification was never received – Appellant had no proof of postage or certificate of acknowledgement of receipt from HMRC – whether subsequent ‘late’ notification given without unreasonable delay – yes – whether a reasonable excuse – on the facts – yes – Appeal allowed
Citations:
[2020] UKFTT 92 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 10 November 2022; Ref: scu.649184