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 – registered pension scheme – lifetime allowance – late notification of intention to rely on enhanced protection – regulation 12 Registered Pension Schemes (Lifetime Allowance) Regulations 2006 – whether FTT erred in law in finding unreasonable delay in giving notification PROCEDURE – application to admit new evidence – application to amend grounds of appeal – applications refused