All Metal Services Limited v The Pensions Regulator: [2017] UKUT 0323 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington on 21 August 2017.
Read the full decision in .
PENSIONS REGULATOR – penalty for failure to file notification that scheme had been wound up - whether trustee failed to take all reasonable steps to secure compliance-no-whether amount of penalty appropriate-yes-reference dismissed