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Upper Tribunal dismisses appeal of delayed HMRC assessment (Commissioners for HM Revenue and Customs v Nicola Martino)

Published on: 18 May 2022
Published by: Law360
  • Upper Tribunal dismisses appeal of delayed HMRC assessment (Commissioners for HM Revenue and Customs v Nicola Martino)

Article summary

Law360: An appeals court rejected a respondents argument that he didn't owe surcharges on unauthorised payments made in a registered pension scheme because HM Revenue & Customs (HMRC) failed to assess them in time, according to a ruling published 17 May 2022. or take a trial to read the full analysis.

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