In Haigh v HMRC [2024] UKFTT 810 (TC), the FTT held that it had no jurisdiction to review HMRC’s decision that the taxpayer was out of time for giving notice for Fixed Protection from a pension scheme lifetime allowance. The taxpayer sought Fixed Protection in 2022, some 10 years after the end of the deadline for such applications. After it was refused, the taxpayer contended that: he had been unaware of the introduction of the lifetime allowance; he otherwise met the relevant criteria for Fixed Protection; if he had made his application in time it was likely that the application would have been accepted; and HMRC had acted unreasonably in not accepting his election for Fixed Protection. The FTT held that its jurisdiction was limited to reviewing whether the statutory requirements had been met, but that did not extend to reviewing on public law grounds HMRC's refusal to accept a late notification. The FTT also held that HMRC did not have a statutory duty to notify all taxpayers of the introduction of the lifetime allowance and Fixed Protection and that ignorance of the law could not come to the taxpayer’s aid.
A copy of the decision can be found here.
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