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Scheme sanction charges under S239 of the Finance Act 2004 explored

Radcliffe Chambers barrister, Henry Day, recently wrote an article exploring the issue of when a pension scheme administrator becomes liable to a scheme sanction charge under Section 239 of the Finance Act 2004 and discusses the case of Commissioners for HM Revenue and Customs v Sippchoice Ltd.

Click here to read Henry’s article.

This article was first published on LexisPSL on March 20, 2017.