MORGAN LLOYD TRUSTEES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS : [2025] UKUT 00102 (TCC)
Upper Tribunal Tax and Chancery decision by MR JUSTICE MELLOR and JUDGE ANNE REDSTON on 25 March 2025
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INCOME TAX 鈥� pensions 鈥� unauthorised payments 鈥� scheme sanction charges 鈥� contractual interpretation 鈥� what is meant by 鈥渢he commercial context鈥� 鈥� challenges to the FTT鈥檚 findings of fact and evaluative judgments 鈥� time limit for making an application to be discharged from the scheme sanction charge 鈥� appeal allowed in part
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Published 25 March 2025