Revenue and Customs and Bella Figura Ltd: UTTC 20 Apr 2020

INCOME TAX – unauthorised payments from registered pension scheme – whether HMRC have power to assess scheme sanction charge – yes – whether taxpayer careless – no – whether scheme sanction charge should be set aside – no

Citations:

[2020] UKUT 120 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 December 2022; Ref: scu.651194