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In The Executors of David Harrison (deceased) & Anor v HMRC [2021] UKUT 0273, the Upper Tribunal (UT) dismissed an appeal against HMRC's refusal to accept a late notification of Fixed Protection 2012 for pension purposes. The UT found that the First Tier Tribunal (FTT) did not have jurisdiction to consider HMRC’s exercise of discretion.

Messrs Harrison appealed to the Upper Tribunal (UT) which also decided in favour of HMRC. The UT found that:

The FTT’s decision was set aside and remade by determining that the FTT had no power to consider the appellants’ appeals to the extent they related to HMRC’s exercise of discretion.

As no other issues were raised by the appellants' appeals against HMRC’s decisions, the appeals were dismissed.

Useful guides on this topic

Pensions: Tax rules and planning
What tax rules apply to pensions? What tax relief is available? What tax charges can arise? What planning opportunities are there?

Pensions: Unauthorised payment charges
What is a pension unauthorised payment? When does a tax charge arise? Who pays the charge?

Pensions: tax charge for excess contributions
When does a tax charge arise for excess pension contributions? What are taxpayers' responsibilities under Self Assessment? 

External links

The Executors of David Harrison (deceased) & Anor v HMRC [2021] UKUT 0273

The Executors of the Estate of David Harrison (deceased) & Anor v HMRC [2020] TC 07564


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