The Commissioners for HM Revenue and Customs and Bella Figura Ltd: [2020] UKUT 0120 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Richards on 20 April 2020.
Read the full decision in .
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.
Published 20 April 2020