Ketley v Revenue and Customs: UTTC 1 Sep 2021

Registered pension scheme – lifetime allowance – late notification of intention to rely on enhanced protection – regulation 12 Registered Pension Schemes (Lifetime Allowance) Regulations 2006 – whether FTT erred in law in finding unreasonable delay in giving notification PROCEDURE – application to admit new evidence – application to amend grounds of appeal – applications refused

[2021] UKUT 218 (TCC), [2021] BTC 540, [2021] STC 1932
Bailii
Registered Pension Schemes (Lifetime Allowance) Regulations 2006 12
England and Wales

Taxes Management

Updated: 22 January 2022; Ref: scu.671202