Sam Chandler appears (with Jonathan Davey QC) before the Upper Tribunal in pensions tax appeal
This week Sam Chandler appears for HMRC in the Upper Tribunal in the case of Gareth Clark v HMRC, led by Jonathan Davey QC of Wilberforce Chambers.
The appeal concerns the meaning of the word “payment” for the purposes of the tax charge arising on unauthorised member payments under section 160 FA 2004, specifically, the question of whether a transfer of beneficial ownership is required for the charge to arise.
The case also concerns important procedural questions in respect of the discovery assessment regime under section 29 TMA 1970. The first instance decisions of the FTT can be found here.