Donald Graham Ketley v The Commissioners for HM Revenue and Customs [2021] UKUT 0218 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Jonathan Cannan and Judge Ashley Greenbank on 1 September 2021
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PENSIONS 鈥� registered pension scheme 鈥� lifetime allowance 鈥� late notification of intention to rely on enhanced protection 鈥� regulation 12 Registered Pension Schemes (Lifetime Allowance) Regulations 2006 鈥� whether FTT erred in law in finding unreasonable delay in giving notification PROCEDURE 鈥� application to admit new evidence 鈥� application to amend grounds of appeal 鈥� applications refused
Updates to this page
Published 8 September 2021