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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Allan v Revenue & Customs [2015] UKUT 16 (TCC) (23 January 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/16.html
Cite as: [2015] STC 890, [2015] BTC 502, [2015] UKUT 16 (TCC)

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Allan v Revenue & Customs [2015] UKUT 16 (TCC) (23 January 2015)


Unapproved pension scheme - assessment raised on employee pursuant to s. 386 Income Tax (Earnings and Pensions) Act 2003 in respect of a contribution of assets by his employer – whether s.386 arguably to be construed as inapplicable by reason of rule of construction in s.3 Human Rights Act 1998, on basis that assessment would otherwise infringe Article 1 of Protocol 1 to the European Convention on Human Rights -no – whether decision of Court of Appeal in Irving v HMRC [2008] EWCA Civ 6 was per incuriam – whether First-tier Tribunal entitled to strike out appeal under rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 - yes: decision of First-tier Tribunal upheld

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/16.html