Scurfield v Revenue & Customs [2011] UKFTT 532 (TC) (09 August 2011)

Scurfield v Revenue & Customs [2011] UKFTT 532 (TC) (09 August 2011)

The appellant's ignorance of the legal provisions regarding protection of pension benefits was not reasonable given the extensive public information and his professional background. He could reasonably have been expected to discover the need to apply for protection by the deadline. Ignorance of the law in these circumstances did not constitute a reasonable excuse.

Citation
[2011] UKFTT 532 (TC)
Parties
Appellant: Mr Hugh Scurfield; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
09 August 2011
Procedural Posture
Appeal Against HMRC Decision (first Tier Tribunal, Tax) / Final Judgment
Outcome
Appeal dismissed
Legal Topics
Lifetime Allowance Charge, Pension Protection, Reasonable Excuse, Late Application, Finance Act 2004
Tax Law Pensions Law Lifetime Allowance Charge Pension Protection Reasonable Excuse Late Application Finance Act 2004

Case Brief

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Parties

Mr Hugh Scurfield

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal Against HMRC Decision (first Tier Tribunal, Tax) / Final Judgment

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for the late submission of an application for protection of pension benefits under the lifetime allowance provisions.

Ratio Decidendi

The appellant's ignorance of the legal provisions regarding protection of pension benefits was not reasonable given the extensive public information and his professional background. He could reasonably have been expected to discover the need to apply for protection by the deadline. Ignorance of the law in these circumstances did not constitute a reasonable excuse.

Court Disposition

Appeal dismissed

Orders

  • The appellant's appeal is dismissed.