United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Donald Graham Ketley v Revenue and Customs [2021] UKUT 218 (TCC) (1 September 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/218.html
Cite as: [2021] BTC 540, [2021] STC 1932, [2022] Pens LR 3, [2021] UKUT 218 (TCC)

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Donald Graham Ketley v Revenue and Customs [2021] UKUT 218 (1 September 2021)

ENSIONS - registered pension scheme - lifetime allowance - late notification of intention to rely on enhanced protection - regulation 12 Registered Pension Schemes (Lifetime Allowance) Regulations 2006 - whether FTT erred in law in finding unreasonable delay in giving notification PROCEDURE - application to admit new evidence - application to amend grounds of appeal - applications refused

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