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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 -stale- - 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 |