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05 June 2017
Issue: 4602 / Categories: Tax cases

J Jackson (TC5818)

Late application for enhanced protection

In October 2005 the taxpayer’s financial adviser suggested he apply for enhanced protection to protect his lifetime allowance. The deadline for notification was 5 April 2009 but the taxpayer sent his to HMRC on 8 October 2014. The reason for this delay appeared to be that the taxpayer and his adviser each assumed the other had dealt with the application.

HMRC rejected the late application on the ground the taxpayer did not have a reasonable excuse. The taxpayer appealed.

The First-tier Tribunal said the taxpayer was ‘plainly aware’ that an application had to be made to secure protection for his pension arrangements. However he had no knowledge of what was involved so relied on his financial adviser to deal with the application on his behalf because the practitioner was able to do so had his authority and had accepted the responsibility. Further...

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