LARRY TRACHTENBERG v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00206 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE THOMAS SCOTT and JUDGE ASHLEY GREENBANK on 26 June 2025
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INCOME TAX – unauthorised payments from pension scheme – whether HMRC have power under section 29 Taxes Management Act 1970 to assess amounts chargeable to income tax under sections 208 and 209 Finance Act 1994 – yes – appeal dismissed
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Published 30 June 2025