Hymanson v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme) [2018] UKFTT 667 (TC) (13 November 2018)

Hymanson v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme) [2018] UKFTT 667 (TC) (13 November 2018)

The tribunal found that Mr Hymanson made the additional contributions under a genuine mistake as to their tax consequences, that the mistake was sufficiently serious to warrant rescission, and that HMRC failed to consider this relevant factor when revoking the Fixed Protection certificate. Therefore, the decision to revoke was unreasonable and the appeal was allowed.

Citation
[2018] UKFTT 667 (TC)
Parties
Appellant: Gary Hymanson; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
13 November 2018
Procedural Posture
Appeal Against Revocation of Fixed Protection Certificate (income Tax/pension Scheme) / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal allowed
Legal Topics
Pension Schemes, Lifetime Allowance, Fixed Protection, Mistake in Law, Equitable Remedies, Jurisdiction of Tribunal
Tax Law Equity Pension Schemes Lifetime Allowance Fixed Protection Mistake in Law Equitable Remedies Jurisdiction of Tribunal

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 16 Party arguments 2 Amounts and remedies 3
Sign in to unlock

Parties

Gary Hymanson

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal Against Revocation of Fixed Protection Certificate (income Tax/pension Scheme) / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the tribunal's jurisdiction is supervisory or appellate regarding revocation of Fixed Protection certificate
  2. 2 Whether additional pension contributions made after April 2012 were made under a mistake and should be rescinded
  3. 3 Whether the tribunal should apply the equitable maxim to treat mistaken payments as rescinded for tax purposes

Ratio Decidendi

The tribunal found that Mr Hymanson made the additional contributions under a genuine mistake as to their tax consequences, that the mistake was sufficiently serious to warrant rescission, and that HMRC failed to consider this relevant factor when revoking the Fixed Protection certificate. Therefore, the decision to revoke was unreasonable and the appeal was allowed.

Court Disposition

Appeal allowed

Orders

  • HMRC directed to issue a new Fixed Protection certificate to Mr Hymanson in accordance with Regulation 12(4) of the Transitional Regulations.