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Decision Number: TC 00296
Appellant: Benjamin James Kent
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Barbara MOSEDALE
Date Of Decision: 11/12/2009
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Pension scheme
Notes: Income tax – whether authorised transfer out of authorised pension schemes – whether sham employment – whether Directions under Reg 72A PAYE regulations properly made – penalty for negligent tax return

Decision(s) to Download: TC00296.doc TC00296.doc