Thorpe v HMRC

Thorpe v HMRC

Mr Thorpe was not entitled to the whole beneficial interest in the pension fund due to the existence of contingent beneficiaries; payment of the whole fund to him was a breach of trust. The withdrawal of approval by HMRC was rational, justified, and not open to challenge in a statutory appeal.

Parties
Appellant: Mr Thorpe; Respondent: HMRC
Jurisdiction
England and Wales
Judgment Date
15 March 2010
Procedural Posture
Civil Appeal / Court of Appeal Judgment
Outcome
appeal dismissed
Legal Topics
Withdrawal of Pension Scheme Approval, Application of Saunders V Vautier Principle, Statutory Appeals, Public Law Challenge to Administrative Decisions
Tax Law Trusts Law Public Law Withdrawal of Pension Scheme Approval Application of Saunders V Vautier Principle Statutory Appeals Public Law Challenge to Administrative Decisions

Case Brief

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Parties

Mr Thorpe

Appellant

HMRC

Respondent

Procedural Posture

Civil Appeal / Court of Appeal Judgment

Legal Issues

  1. 1 Whether Mr Thorpe was entitled to the whole pension fund under the Saunders v Vautier principle
  2. 2 Whether the withdrawal of approval of the pension scheme by HMRC was invalid as a matter of public law

Ratio Decidendi

Mr Thorpe was not entitled to the whole beneficial interest in the pension fund due to the existence of contingent beneficiaries; payment of the whole fund to him was a breach of trust. The withdrawal of approval by HMRC was rational, justified, and not open to challenge in a statutory appeal.

Court Disposition

appeal dismissed

Orders

  • Appeal dismissed