Table of contents
- Original news
- What was the background to the case?
- What arguments did HMRC make as to why the original decision of the FTT should be overturned?
- What did the Upper Tribunal decide and what were its reasons?
- What are the implications of the judgment?
Article summary
Pensions analysis: When is a scheme administrator liable to a scheme sanction charge under section 239 of the Finance Act 2004 (FA 2004)? Barrister Henry Day of Radcliffe Chambers discusses how the aforementioned issue played out in the case of Commissioners for HM Revenue & Customs v Sippchoice Ltd.
To continue reading this news article, as well as thousands of others like it, sign in with LexisNexis or register for a free trial