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Mistaken payments and fixed protection
Paul Newman KC looks at Lefort v HMRC , in which the FTT has controversially refused to follow an earlier FTT decision on whether a...

Paul Newman KC
Oct 31, 20241 min read
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Autumn Budget 2024: Government introduces IHT on unspent pension pots
One of the announcements in the Chancellor's Budget today is the introduction of IHT on pensions. The Chancellor has announced that the...

Paul Newman KC
Oct 30, 20241 min read
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Court makes third-party debt order against pension rights
In Seg Bell v Ratna Singh [2024] EWHC 2725 (KB), Master Davidson, sitting in the London Circuit Commercial Court, made third-party debt...

Paul Newman KC
Oct 29, 20241 min read
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Back Britain - but at what cost?
Ram Lakshman considers whether the Chancellor’s proposals to encourage (or mandate) British pension schemes to invest in British...

Paul Newman KC
Oct 24, 20241 min read
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FTT revisits approach to mistaken payments
In Lefort v HMRC  [2024] UKFTT 00926 (TCC), the FTT dismissed an appeal against HMRC’s decision to revoke a SIPP member’s fixed...

Paul Newman KC
Oct 23, 20241 min read
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UT considers nature of salary sacrifice
In Secretary of State for Work and Pensions v NC [2024] UKUT 251 (AAC), the Administrative Appeals Chamber of the Upper Tribunal was...

Paul Newman KC
Oct 22, 20241 min read
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New from the Ombudsman's office
Paul Newman KC considers two recent determinations of the Deputy Pensions Ombudsman, concerning (amongst other things) the scope of the...

Paul Newman KC
Oct 17, 20241 min read
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FTT upholds unauthorised payment assessment
In Greene v HMRC [2024] UKFTT 872 (TC), the taxpayer transferred his pension fund to a QROPS, and a few months later £48,000 of that fund...

Paul Newman KC
Oct 14, 20242 min read
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Recoupment - the view from Singapore
Paul Newman KC looks at a recent case on recoupment from the Singapore High Court, which considers the relationship between the remedy...

Paul Newman KC
Oct 10, 20241 min read
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Talking Pensions Ep19: James Darbyshire
In the latest episode, recorded in May 2024, Paul talks to James Darbyshire, Chief Counsel at the Financial Services Compensation Scheme....

Paul Newman KC
Oct 3, 20241 min read
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