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United Kingdom Upper Tribunal (Tax and Chancery Chamber) |
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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Mark Danvers v Revenue and Customs (INCOME TAX : registered pension scheme) [2016] UKUT 569 (TCC) (10 January 2017) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/569.html Cite as: [2017] STC 555, [2017] BTC 502, [2017] Pens LR 6, [2016] UKUT 569 (TCC), [2017] STI 138 |
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Mark Danvers v Revenue and Customs (INCOME TAX : registered pension scheme) [2016] UKUT 569 (TCC) (10 January 2017)
INCOME TAX – registered pension scheme – scheme funds invested at member’s direction in preference shares of finance company - finance company lending its assets to third party lender who made loan to scheme member - scheme member obliged as condition of receiving loan to ensure scheme assets remain invested in finance company preference shares - whether loan to scheme member was unauthorised member payment - whether payment made in connection with the investment in the preference shares - ss 161 (3) and (4) Finance Act 2004
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