The Commissioners for HM Revenue and Customs v Mitesh Dhanak: [2014] UKUT 0068 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Richards on 11 February 2014.
Read the full decision in .
Non-approved retirement benefits scheme 鈥� refusal of relief from income tax in respect of payments by employer 鈥� proper procedure for challenge by taxpayer 鈥� judicial review or statutory appeal Non-approved retirements benefits scheme 鈥� refusal of relief after issue of closure notice 鈥� whether too late to challenge refusal in appeal against closure notice (if statutory appeal were the correct route of challenge) Non-approved retirements benefits scheme 鈥� section 392 Income Tax (Earnings and Pensions) Act 2003 鈥� substitution of taxpayer鈥檚 brother for taxpayer as beneficiary 鈥� meaning of 鈥渆vent鈥� 鈥� whether substitution was a 鈥減ayment鈥� if made pursuant to a moral but not legal obligation 鈥� whether payments by the brother to the taxpayer out of benefits under the scheme could be in substitution for benefits for the taxpayer.