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
A HTML version of this file is not available click here or view below the pdf version : 16.pdf
