Sam Chandler successful in pensions tax appeal (Clark v HMRC [2018] UKUT 0397) before the Upper Tribunal (Arnold J and Judge Herrington)

The Upper Tribunal has just handed down its decision in the case of Clark v HMRC [2018] UKUT 0397, in which Sam Chandler successfully appeared for HMRC, with Jonathan Davey QC of Wilberforce Chambers. The decision concerns the scope of the unauthorised payment charge at s. 160 FA 2004, in particular, the question of whether it requires a transfer of beneficial ownership. See a copy of the decision here.