Hymanson v Revenue and Customs (Income Tax/Corporation Tax : Pension Scheme): FTTTx 13 Nov 2018

INCOME TAX – pensions savings lifetime allowance – fixed protection 2012 – additional contributions made after April 2012 – whether payments made under mistake – held yes – whether tribunal jurisdiction supervisory or full appellate – held supervisory – whether additional payments should be treated as rescinded under equitable maxim – held yes – appeal allowed

Citations:

[2018] UKFTT 667 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 February 2022; Ref: scu.632395