Income Tax – Automatic Enrolment In Pension Scheme – Fixed Protection 2016 – Notice of Enrolment Sent By Email Not Read By Appellant – also contained arguably inaccurate enrolment information – whether valid notice of enrolment ‘given’ to Appellant – whether failure to opt out of pension scheme within one month of date of email meant Appellant had suffered a protection cessation event and accordingly HMRC entitled to revoke fixed protection 2016 – appeal allowed
Citations:
[2022] UKFTT 118 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 29 April 2022; Ref: scu.675688