IAN MOAN v Revenue & Customs (Income tax - automatic enrolment in pension scheme - fixed protection 2016 - notice of enrolment sent by email not read by Appellant) [2022] UKFTT 118 (TC) (04 April 2022)

IAN MOAN v Revenue & Customs (Income tax - automatic enrolment in pension scheme - fixed protection 2016 - notice of enrolment sent by email not read by Appellant) [2022] UKFTT 118 (TC) (04 April 2022)

The opt-out time limit does not begin until correct enrolment information is 'given' to the jobholder. Since the information provided to the Appellant was inaccurate regarding the enrolment date, the statutory deadline for opting out had not started. The Appellant's opt-out notice was therefore valid, and HMRC was not authorised to withdraw Fixed Protection 2016.

Citation
[2022] UKFTT 118 (TC)
Parties
Appellant: Ian Moan; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
04 April 2022
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal allowed
Legal Topics
Income Tax, Automatic Enrolment, Fixed Protection 2016, Pension Scheme Notification, Opt Out Rights
Tax Law Pensions Law Income Tax Automatic Enrolment Fixed Protection 2016 Pension Scheme Notification Opt Out Rights

Case Brief

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Parties

Ian Moan

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether valid notice of enrolment was 'given' to the Appellant
  2. 2 Whether inaccurate enrolment information affects opt-out time limit
  3. 3 Whether HMRC was entitled to revoke Fixed Protection 2016

Ratio Decidendi

The opt-out time limit does not begin until correct enrolment information is 'given' to the jobholder. Since the information provided to the Appellant was inaccurate regarding the enrolment date, the statutory deadline for opting out had not started. The Appellant's opt-out notice was therefore valid, and HMRC was not authorised to withdraw Fixed Protection 2016.

Court Disposition

Appeal allowed

Orders

  • HMRC's withdrawal of Fixed Protection 2016 is set aside
  • Appellant retains Fixed Protection 2016