BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just Β£1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC V Mitesh Dhanak [2014] UKUT 68 (TCC) (11 February 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/68.html
Cite as: [2014] BTC 506, [2014] STC 1525, [2014] STI 745, [2014] UKUT 68 (TCC)

[New search] [Printable PDF version] [Help]


HMRC V Mitesh Dhanak [2014] UKUT 0068 (TCC) (11 February 2014)


Non-approved retirement benefits scheme – refusal of relief from income tax in respect of payments by employer – proper procedure for challenge by taxpayer – judicial review or statutory appeal Non-approved retirements benefits scheme – refusal of relief after issue of closure notice – whether too late to challenge refusal in appeal against closure notice (if statutory appeal were the correct route of challenge) Non-approved retirements benefits scheme – section 392 Income Tax (Earnings and Pensions) Act 2003 – substitution of taxpayer’s brother for taxpayer as beneficiary – meaning of "event" – whether substitution was a "payment" if made pursuant to a moral but not legal obligation – whether payments by the brother to the taxpayer out of benefits under the scheme could be in substitution for benefits for the taxpayer

A HTML version of this file is not available click here or view below the pdf version : 68.pdf

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/68.html