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.
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INCOME TAX 鈥� unauthorised payments from registered pension scheme 鈥� whether HMRC have power to assess scheme sanction charge 鈥� yes 鈥� whether taxpayer careless 鈥� no 鈥� whether scheme sanction charge should be set aside 鈥� no.
Updates to this page
Published 20 April 2020