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Tribunal upholds HMRC's Fixed Protection revocation, rejecting mistaken payment submissions (Lefort v HMRC)

Pensions analysis: In Lefort v Revenue and Customs Commissioners, the First-tier Tribunal (the FTT) dismissed the appeal by Mr Lefort (the Appellant) against the revocation of his Fixed Protection 2014 (FP 2014) certificate by His Majesty’s Revenue and Customs (HMRC). An FP 2014 certificate allows taxpayers to access the preserved lifetime allowance of £1,500,000 before extra tax is chargeable on their pensions. Eligibility is dependent on pension contributions stopping before 6 April 2014, but the Appellant’s former employer made contributions to the Appellant’s pension after the deadline. The Appellant argued the protection-cessation event in his case was a mistake eligible for rescission, an equitable remedy. The FTT declined to follow Hymanson v HMRC and held that the FTT cannot apply the tax legislation as if the High Court had ordered any equitable remedies.

You can read the full analysis here.

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