Gareth Clark v The Commissioners for HM Revenue and Customs: [2018] UKUT 0397 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Arnold and Judge Herrington on 26 November 2018.
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Income tax 鈥� pension scheme 鈥� unauthorised payments charge 鈥� scheme to extract funds from SIPP and to provide member with access to funds by loans and investment management 鈥� whether transfer to trust which was void for uncertainty was an unauthorised member payment 鈥� whether payment was within scope of discovery assessment.
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Published 26 November 2018