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Legal 500, 2018

23 January 2015

UT Decision: Allan v HMRC

Unapproved pension scheme – assessment raised on employee pursuant to s. 386 Income Tax (Earnings and Pensions) Act 2003 in respect of a contribution of assets by his employer – whether s.386 arguably to be construed as inapplicable by reason of rule of construction in s.3 Human Rights Act 1998, on basis that assessment would otherwise infringe Article 1 of Protocol 1 to the European Convention on Human Rights -no – whether decision of Court of Appeal in Irving v HMRC [2008] EWCA Civ 6 was per incuriam – whether First-tier Tribunal entitled to strike out appeal under rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 – yes: decision of First-tier Tribunal upheld
James Rivett acted for HMRC.
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