In Paul Anthony Haigh vs HMRC [2024] TC09284, the First Tier Tribunal (FTT) accepted HMRC’s decision to refuse a notice for pension Lifetime Allowance Fixed Protection (FP 2012) after it was received ten years late.
Mr Haigh, a Dental practitioner, argued it was “unfair and unjust” to expect him to have known about the 5 April 2012 deadline for submitting an election for Fixed Protection 2012 (FP 2012). His election was submitted ten years late, on 24 July 2022.
HMRC submitted that the FTT had no jurisdiction to overturn the decision and placed reliance on the similar case of The Executors of David Harrison (Deceased) & Simon Harrison v HMRC [2021[ UKUT 0273 (TCC).
The FTT found that:
- Its sole jurisdiction was to consider whether the FP 2012 Regulations were met.
- It did not have a judicial review function and its jurisdiction was wholly derived from statute: it had no command over how HMRC exercised its care and management powers.
- Mr Haigh did not meet the FP 2012 Regulations which required the notice to be given by 5 April 2012.
The argument that Mr Haigh was unaware of the law and could not be expected to adhere to it was also rejected on the basis that HMRC is not required to notify each taxpayer of changes in the law.
The appeal was dismissed.
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Pensions: Tax rules and planning
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Pensions: Tax charge for excessive contributions
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