Revenue & Customs Commissioners v Bella Figura Ltd [2020] UKUT 120 (TCC)
The Upper Tribunal (Tax and Chancery Chamber) has handed down its decision in Revenue & Customs Commissioners v Bella Figura Ltd [2020] UKUT 120 (TCC). The appeal and cross-appeal concerned the taxation of pension schemes and, specifically, HMRC’s powers to levy tax charges for unauthorised payments and the exercise of the First-tier Tribunal’s power to […]
What duties does a SIPP provider owe its clients? – Article by Henry Day
What duties does a SIPP provider owe its clients? In the second of two articles for LexisPSL, Henry Day considers the continuing tension between the courts, the FOS and the FCA, following the Ombudsman’s recent determination against Carey Pensions. Subscribers can read the article here.
Adams v Options SIPP UK LLP – Article by Henry Day
The long-anticipated judgment in Adams v Options SIPP UK LLP, addressing the much discussed question of the duties owed by SIPP providers to their clients, was handed down by The High Court on 18 May 2020. Henry Day considers the decision and its implications in this article for LexisPSL. Subscribers can read the article here.
“Auto-enrolment—guidance on when travelling workers are considered based in Great Britain” – Interview with Henry Day
The following interview given by Henry Day to LexisPSL Pensions examines the recent case of R (on the application of Fleet Maritime Services (Bermuda) Ltd) v Pensions Regulator [2015] EWHC 3744 (Admin) and the territorial scope of the Pensions Act 2008. Click here to read the full interview.
“Re BCA Pension Plan [2015] EWHC 3492 (Ch): Setting things straight on rectification proceedings” – Interview with Henry Day
Henry Day has been interviewed by LexisPSL Pensions on the decision in Re BCA Pension Plan [2015] EWHC 3492 (Ch). Click here to see the full interview.
