No excuse

Following the Special Commissioner's decision in SpC 654 the appellant applied to have the decision set aside. The matter had concerned the appellant's pension.

He said that there should not have been a hearing in the first place because he had been an employee of H Ltd when he transferred his pension scheme from his previous employer.

The transfer was therefore valid and his wife had been very ill.

The Special Commissioner accepted the application and told the appellant to explain in full his reasons for not appearing at the first hearing.

The appellant said that he had requested the first hearing be postponed due to his wife's ill health but that he had been given insufficient time to obtain legal advice.

The Special Commissioner said that the Commissioner who had heard the original case had already looked into the circumstances of the appellant's absence and...