On Friday 28 July, the Upper Tribunal (Tax and Chancery Chamber) published its decision in Shah v The Pensions Regulator [2023] UKUT 00183 (TCC), in which it upheld the issue by tPR’s Determinations Panel of a contribution notice under s.38 of the Pensions Act 2004.
tPR contended that a CN should be imposed on the target ...
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