Enhanced protection appeal succeeds nearly 15 years after deadline

In Haigh v HMRC [2026] UKFTT 1535 (TC), the First-tier Tribunal has allowed a retired NHS dentist’s appeal against HMRC’s refusal to consider his application for enhanced protection. He applied nearly 15 years after the April 2009 deadline, having learnt of the lifetime allowance when he was told at age 75 that he faced a tax charge of £140,375.

The tribunal found that Mr Haigh had a reasonable excuse. He had retired before the lifetime allowance was introduced, and nothing his pension providers sent him had alerted him to it or given him reason to seek advice about it. The dispute concerned his excuse for missing the original deadline.

The decision can be found here