McCormack and Others (Salmon Enterprise Pension Scheme) v Revenue and Customs: FTTTx 12 Apr 2018

Income Tax/Corporation Tax : Pension Scheme – INCOME TAX – Pension liberation arrangements – Whether discovery assessments valid – Whether liable to unauthorised payments charge and unauthorised payments surcharge – Whether just and reasonable in all the circumstances – Appeals dismissed

Citations:

[2018] UKFTT 200 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 14 April 2022; Ref: scu.609280