Gordon & Ors v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme) [2018] UKFTT 307 (TC) (14 June 2018)

ď»ż Gordon & Ors v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme) [2018] UKFTT 307 (TC) (14 June 2018)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Gordon & Ors v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme) [2018] UKFTT 307 (TC) (14 June 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06537.html
Cite as: [2018] UKFTT 307 (TC)

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Decision Number:	TC 06537
Appellant:	Gordon, Connell, Martino, Hills
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	SARAH FALK
Date Of Decision:	14/06/2018
Main Category:	INCOME TAX/CORPORATION TAX
Main Subcategory:	Pension scheme
Notes:	INCOME TAX - registered pension schemes - whether requirements for discovery assessments met - no because discoveries -śstale-ť - whether transfers gave rise to unauthorised payments charges and surcharges or were recognised transfers to a qualifying recognised overseas pension scheme - no, unauthorised payments made - whether surcharges not just and reasonable - whether Mr Hills was careless for s 36 TMA and Schedule 24 FA 2007 purposes

PDF Copy: [2018] UKFTT 307 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06537.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Gordon & Ors v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme) [2018] UKFTT 307 (TC) (14 June 2018) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06537.html Cite as: [2018] UKFTT 307 (TC)