HMRC V Mitesh Dhanak [2014] UKUT 0068 (TCC) (11 February 2014)
Non-approved retirement benefits scheme refusal of relief from income tax in respect of payments by employer proper procedure for challenge by taxpayer judicial review or statutory appeal Non-approved retirements benefits scheme refusal of relief after issue of closure notice whether too late to challenge refusal in appeal against closure notice (if statutory appeal were the correct route of challenge) Non-approved retirements benefits scheme section 392 Income Tax (Earnings and Pensions) Act 2003 substitution of taxpayers brother for taxpayer as beneficiary meaning of "event" whether substitution was a "payment" if made pursuant to a moral but not legal obligation whether payments by the brother to the taxpayer out of benefits under the scheme could be in substitution for benefits for the taxpayer
A HTML version of this file is not available click here or view below the pdf version : 68.pdf
