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First-tier Tribunal rules that ‘discovery’ assessments can apply to unauthorised pension scheme payments (Trachtenberg v HMRC)

Pensions analysis: The First-tier Tribunal (Tax Chamber) has handed down its judgment in respect of an appeal brought against two ‘discovery’ assessments issued by HMRC using its powers under section 29 of the Taxes Management Act 1970 (TMA 1970) in respect of unauthorised pension scheme payments and against an unauthorised payment surcharge under section 209 of the Finance Act 2004 (FA 2004). HMRC had earlier refused to discharge the surcharge pursuant to FA 2004, s 268. The Tribunal dismissed the appeal on the basis that it found the assessments were validly issued and that there were no grounds on which to discharge Mr Trachtenberg’s liability to the section 209 surcharge.

See the article in full :

First-tier Tribunal rules that ‘discovery’ assessments can apply to unauthorised pension scheme payments (Trachtenberg v HMRC) | News | LexisNexis

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