Gordon & Ors v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme) [2018] UKFTT 307 (TC)
Notes: INCOME TAX - registered pension schemes - whether requirements for discovery assessments met - no because discoveries -stale- - whether transfers gave rise to unauthorised payments charges and surcharges or were recognised transfers to a qualifying recognised overseas pension scheme - no, unauthorised payments made - whether surcharges not just and reasonable - whether Mr Hills was careless for s 36 TMA and Schedule 24 FA 2007 purposes
Cited in 3 later judgments