[2019] UKFTT 0602 (TC)

Judge Rupert Jones, Mr Charles Baker FCA

Decision released 4 June 2019

Income tax – Unauthorised payments – Pension Schemes – Pensions Liberation scheme – FA 2004, s. 160 and 208 – Discovery – TMA 1970, s. 29 – Appeal dismissed.

  The First-tier Tribunal (FTT) dismissed a taxpayerʼs appeal against a discovery assessment issued in relation to an unauthorised payment from a pension scheme.

Summary

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