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Are in specie contributions to a pension scheme permissible? (Sippchoice Ltd v Commissioners for HM Revenue & Customs)

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Published on: 06 June 2018
Published by a LexisNexis Pensions expert

Table of contents

  • What are the practical implications of this case?
  • What was the background?
  • What did the court decide?

Article summary

Pensions analysis: The First-tier Tribunal (Tax) has ruled that ‘in specie’ contributions to a pension scheme are permissible under the Finance Act 2004 (FA 2004). Rosalind Connor, partner, at ARC Pensions Law, looks at the facts in Sippchoice Ltd v Commissioners for HM Revenue & Customs.

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Jurisdiction(s):
United Kingdom

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