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Tribunal finds it has no jurisdiction to supervise the exercise of HMRC’s discretion (Haigh v HMRC)

Pensions analysis: In Haigh v Revenue and Customs Commissioners (‘Haigh’), the First Tier Tribunal (FTT) dismissed Mr Haigh’s (the Appellant) appeal against HMRC’s decision to refuse his notification for Fixed Protection 2012 (FP 2012). FP 2012 notification allows taxpayers to rely on paragraph 14 of Schedule 18 to the Finance Act 2011 (FA 2011) and access the preserved lifetime allowance of £1,800,000 before extra tax is chargeable on their pensions, per FA 2011, Sch 18 para 14(3). HMRC refused to recognise the Appellant’s notification because it came ten years after the deadline laid out in The Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 (the FP 2012 Regulations), SI 2011/1752 .The Appellant did not dispute notification was late but argued on public law grounds that the FTT could, and should, interfere with HMRC’s exercise of discretion.

The full article can be found here.

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