Court of Appeal—Clark v HMRC

Sam Chandler and Jonathan Davey QC of Wilberforce Chambers have written an article about the recent Court of Appeal decision in Clark v HMRC [2020] EWCA Civ 204, in which they successfully acted for HMRC. The case concerned the meaning of “payment” in the context of the tax regime applicable to unauthorised member payments out of registered pension schemes. The article was first published by LexisPSL on 15 April 2020. To read the full article please click here