The Commissioners for HM Revenue and Customs v Mitesh Dhanak: [2014] UKUT 0068 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Richards on 11 February 2014.

Read the full decision in The Commissioners for HM Revenue and Customs v Mitesh Dhanak.

Non-approved retirement benefits scheme – refusal of relief from income tax in respect of payments by employer – proper procedure for challenge by taxpayer – judicial review or statutory appeal Non-approved retirements benefits scheme – refusal of relief after issue of closure notice – whether too late to challenge refusal in appeal against closure notice (if statutory appeal were the correct route of challenge) Non-approved retirements benefits scheme – section 392 Income Tax (Earnings and Pensions) Act 2003 – substitution of taxpayer’s brother for taxpayer as beneficiary – meaning of “event” – whether substitution was a “payment” if made pursuant to a moral but not legal obligation – whether payments by the brother to the taxpayer out of benefits under the scheme could be in substitution for benefits for the taxpayer.

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