header-logo header-logo

Home Login E-newsletter About us
26 May 2017
Issue: 7747 / Categories: Case law , Law digest , In Court
printer mail-detail

Income tax

© Copyright LexisNexis 2026. All Rights Reserved.

Jackson v Revenue and Customs Commissioners [2017] UKFTT 341 (TC), [2017] All ER (D) 103 (May)

The First-tier Tribunal (Tax Chamber) (the FTT) allowed the taxpayer’s appeal against a decision of the Revenue and Customs Commissioners to the effect that he had not had a reasonable excuse for submitting a late application for enhanced protection in respect of a lifetime allowance charge pursuant to para 12 of Sch 36 to the Finance Act 2004. The FTT held that, as required by reg 12 of the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 (SI 2006/131), the taxpayer had had a reasonable excuse for not giving the required notification on or after the relevant closing date, and had acted without unreasonable delay once he had discovered that no notification had been made on his behalf.

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Read All
Sponsored by
Zylpha LogoClick to know more
NLJ Career Profile: Maryam Syed KC, Church Court Chambers

NLJ Career Profile: Maryam Syed KC, Church Court Chambers

From childhood dreams of the Bar to some of the country's most challenging cases, Maryam Syed KC explains why she has never stopped standing up for others

DAC Beachcroft—Richard Breavington, Rachel Ford & Daniel Guilfoyle

DAC Beachcroft—Richard Breavington, Rachel Ford & Daniel Guilfoyle

DAC Beachcroft significantly expands Cyber team, hiring three Cyber partners

Browne Jacobson—Professor Clive Kay

Browne Jacobson—Professor Clive Kay

Browne Jacobson appoints senior healthcare leader Professor Clive Kay as strategic adviser

NEWS
Read All
NLJ this week: Reframing family dispute resolution
As family justice moves further away from the courtroom, collaborative law is emerging as an increasingly important route to resolving separation disputes
NLJ this week: Employment law updates on restraints, representation & tribunal boundaries
A busy period for employment law is producing important lessons for employers, employees and tribunals alike
NLJ this week Civil way: Practical procedure lessons & cautionary tales
From forgotten interest claims to case-management appeals, a string of procedural developments offers useful—and occasionally cautionary—lessons for practitioners
NLJ this week: Fraud in the digital age

Jonathan Fisher KC highlights that it now accounts for around 40% of criminal offences, with roughly 70% involving technology, and argues that the UK cannot simply prosecute its way out of the problem. Detection, investigation and prosecution all require improvement, while different fraud types demand tailored responses.

NLJ this week: Right outcome, troubling reasoning?
How forcefully can a litigant criticise a public authority before robust advocacy crosses the line into unreasonable conduct? 
Copyright © 2026 LexisNexis
back-to-top-scroll