ELIZABETH ANN PELGRAVE v The Pensions Regulator [2025] UKUT 00257 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE MARK BALDWIN on 01 August 2025
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PENSIONS REGULATOR - contribution notice-whether applicant party to act or series of acts causing material detriment to pension scheme - yes - whether reasonable to issue a contribution notice to applicant – yes – amount specified in contribution notice increased