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
NLJ Career Profile: John McElroy, London Solicitors Litigation Association

NLJ Career Profile: John McElroy, London Solicitors Litigation Association

From first-generation student to trailblazing president of the London Solicitors Litigation Association, John McElroy of Fieldfisher reflects on resilience, identity and the power of bringing your whole self to the law

Clarke Willmott—Elaine Field

Clarke Willmott—Elaine Field

Planning and environment team expands with partner hire in Manchester

Birketts—Barbara Hamilton-Bruce

Birketts—Barbara Hamilton-Bruce

Firm appoints chief operating officer to strengthen leadership team

NEWS
Read All
NLJ this week: Sanctions ruling casts ‘wide net’ over global finance
A landmark Supreme Court ruling has underscored the sweeping reach of UK sanctions. In NLJ this week, Brónagh Adams and Harriet Campbell of Penningtons Manches Cooper say the regime is a ‘blunt instrument’ requiring only a factual, not causal, link to restricted goods
NLJ this week: England’s courts cement status as fraud battleground
Fraud claims are surging, with England and Wales increasingly the forum of choice for global disputes. Writing in NLJ this week, Jon Felce of Cooke, Young & Keidan reports claims have risen sharply, with fraud now a major share of litigation and costing billions worldwide
NLJ this week: Mazur ruling puts firms on supervision alert
Litigators digesting Mazur are being urged to tighten oversight and compliance. In his latest 'Insider' column for NLJ this week, Professor Dominic Regan of City Law School provides a cut out and keep guide to the ruling’s core test: whether an unauthorised individual is ‘in truth acting on behalf of the authorised individual’
NLJ this week: Landlords’ forced entry powers spark legal divide
Conflicting county court rulings have left landlords uncertain over whether they can force entry after tenants refuse access. In this week's NLJ, Edward Blakeney and Ashpen Rajah of Falcon Chambers outline a split: some judges permit it under CPR 70.2A, others insist only Parliament can authorise such powers
NLJ this week: Push to scrap ‘vague’ public office misconduct law
A wave of scandals has reignited debate over misconduct in public office, criticised as unclear and inconsistently applied. Writing in NLJ this week, Alice Lepeuple of WilmerHale says the offence’s ‘vagueness, overbreadth & inconsistent deployment’ have undermined confidence
Copyright © 2026 LexisNexis
back-to-top-scroll