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Conditions and procedure for deregistration of pension schemes (NBC v HMRC)

The FTT held that the decision-making process was flawed because HMRC failed to provide NBC with an explanation of why it proposed to deregister the schemes, failed to provide details of the evidence on which it had based its assertions and did not give NBC the opportunity to bring relevant matters to HMRC’s attention before the decision was made. The FTT held that HMRC also failed to evaluate the gating conditions that appeared to be met and determine what weight to give them when deciding whether they justified the pension schemes being deregistered. The FTT also held that HMRC either did not consider the exercise of their discretion, or if they did, they reached their conclusions without taking all relevant considerations into account.

The whole article is available to read now on LexisNexis.

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