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Pension – Retirement benefit schemes. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the taxpayer against a decision of the First-tier Tribunal to strike out the taxpayer's appeal against a discovery assessment made by the Revenue and Customs Commissioners in respect of a contribution of assets made by the taxpayer's employer to a retirement benefits scheme on behalf of the taxpayer. The tribunal decided that the FTT had been correct in finding that the taxpayer's challenge based on s 3 of the Human Rights Act 1998 Act and art 1 of the First Protocol to the European Convention on Human Rights had no real prospect of success.
Pension – Retirement benefit schemes. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the taxpayer against a decision of the First-tier Tribunal to strike out the taxpayer's appeal against a discovery assessment made by the Revenue and Customs Commissioners in respect of a contribution of assets made by the taxpayer's employer to a retirement benefits scheme on behalf of the taxpayer. The tribunal decided that the FTT had been correct in finding that the taxpayer's challenge based on s 3 of the Human Rights Act 1998 Act and art 1 of the First Protocol to the European Convention on Human Rights had no real prospect of success.
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