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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) >> Revenue and Customs and Bella Figura Ltd (INCOME TAX - unauthorised payments from registered pension scheme) [2020] UKUT 120 (TCC) (20 April 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/120.html
Cite as: [2020] BTC 544, [2020] STC 922, [2020] STI 1095, [2021] Pens LR 1, [2020] UKUT 120 (TCC)
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Revenue and Customs and Bella Figura Ltd [2020] UKUT 120 (TCC) (20 April 2020)
INCOME TAX - unauthorised payments from registered pension scheme - whether HMRC have power to assess scheme sanction charge - yes - whether taxpayer careless - no - whether scheme sanction charge should be set aside - no20 April 2020
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