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New and Recently Amended Documents

23 January 2020
22 January 2020
  • 2019 ChBlatchford Ltd v Blatchford [Documentation - Amendment - Whether mistake in drafting - Rectification - Test for rectification - Indexation - Conflict between provisions of rules - Whether court can accept lower interpretation]
  • 2019 FTT (Tax)Hughes v HMRC [Taxation - Unauthorised member payment - Loan to member - Whether associated - Registered pension scheme - Charge - Surcharge]
  • 2019 ChSanderson v NHS Business Services Authority [NHS pension scheme - Survivor's benefits - Widower's benefits - Part-time employee - Whether a scheme contributor when not working - Whether full or deferred benefits payable - Whether death during pensionable employment]
  • 2019 FTT (Tax)West v HMRC [Tax - Unauthorised payment - Unauthorised payment charge - Whether tribunal has discretion to disallow the charge]
21 January 2020
20 January 2020
17 January 2020
more...