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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
20 April 2020
Category:
Tax
Release date:
20 April 2020

Read the full decision in The Commissioners for HM Revenue and Customs and Bella Figura Ltd: [2020] UKUT 0120 (TCC).

INCOME TAX – unauthorised payments from registered pension scheme – whether HMRC have power to assess scheme sanction charge – yes – whether taxpayer careless – no – whether scheme sanction charge should be set aside – no.

Updates to this page

Published 20 April 2020

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