Income Tax – Pension Special Annual Allowance Charge (2010-11) -one-off contribution to appellant’s SIPP over Special Annual Allowance Charge limit- no dispute that resulting tax charge correct at law – whether appellant’s genuine belief at time of making payment that payment was within allowance and complexity of law meant tax could be relieved – no – appeal dismissed
[2014] UKFTT 947 (TC)
Bailii
England and Wales
Income Tax
Updated: 22 December 2021; Ref: scu.537675
