(Income Tax/Corporation Tax : Pension Scheme) INCOME TAX – pensions – late notification of enhanced protection – reliance upon an adviser – failure to advise of the need for enhanced protection – whether or not a reasonable excuse for late notification – yes – whether or not the notification was given without unreasonable delay after the reasonable excuse ceased – eleven months – unreasonable delay – appeal dismissed
Citations:
[2017] UKFTT 591 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 28 March 2022; Ref: scu.592624