Mistaken payments and fixed protection
- Paul Newman KC
- Oct 31, 2024
- 1 min read
Paul Newman KC looks at Lefort v HMRC, in which the FTT has controversially refused to follow an earlier FTT decision on whether a mistaken payment of contributions after the relevant cut-off date should cause a member’s fixed protection to be revoked.
To read the article, click on the pdf below.
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