In Gareth Clark [2018] UKUT 0397, the upper tribunal held that a transfer from a pension scheme came within the scope of an unauthorised payment. Some other procedural matters were addressed.


This was a long case report involving fine points of law and a semantic analysis of word meanings.

The number of steps and the nature of some of them complied with the hallmarks of a tax avoidance scheme as set out in DOTAS regulations .

Gareth Clark [2018] UKUT 0397