Larry Trachtenberg v The Commissioners for HMRC

Larry Trachtenberg v The Commissioners for HMRC

Sections 208 and 209 FA 2004 impose charges to income tax arising in the year of assessment when an unauthorised payment is made; such charges are subject to self-assessment and may be assessed under section 29 TMA 1970 without the need for regulations under section 255 FA 2004. The statutory language and context do not support the appellant's restrictive interpretation.

Parties
Appellant: Larry Trachtenberg; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
26 June 2025
Procedural Posture
Tax Appeal / Upper Tribunal (tax and Chancery Chamber) Appeal From First Tier Tribunal
Outcome
Appeal dismissed
Legal Topics
Income Tax, Pension Schemes, Unauthorised Payments, Self Assessment, Assessment Powers
Tax Law Statutory Interpretation Income Tax Pension Schemes Unauthorised Payments Self Assessment Assessment Powers

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 19 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

Larry Trachtenberg

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Upper Tribunal (tax and Chancery Chamber) Appeal From First Tier Tribunal

Legal Issues

  1. 1 Whether HMRC has power under section 29 Taxes Management Act 1970 to assess amounts chargeable to income tax under sections 208 and 209 Finance Act 2004
  2. 2 Whether regulations under section 255 Finance Act 2004 are required for such assessments
  3. 3 Whether charges under sections 208 and 209 are for a year of assessment and subject to self-assessment

Ratio Decidendi

Sections 208 and 209 FA 2004 impose charges to income tax arising in the year of assessment when an unauthorised payment is made; such charges are subject to self-assessment and may be assessed under section 29 TMA 1970 without the need for regulations under section 255 FA 2004. The statutory language and context do not support the appellant's restrictive interpretation.

Court Disposition

Appeal dismissed

Orders

  • The assessments were validly raised and stand.