Double whammy

Late application for fixed protection 2012

In October 2015 the taxpayer made a late application for fixed protection 2012 in relation to the pension lifetime allowance. HMRC refused to accept it and the taxpayer appealed. In March 2016 the taxpayer notified his appeal to the First-tier Tribunal.

In October HMRC applied to have the appeal struck out. It said that because it had misstated the law in a letter to the taxpayer’s adviser it would ‘if and when this appeal is struck out or withdrawn … reconsider the decision to refuse’ the fixed protection claim. In November the adviser said it had only just been made aware of HMRC’s strike-out application. It asked HMRC to agree to an adjournment of the hearing instead. HMRC refused insisting that the appeal be withdrawn. A day later the adviser emailed the tribunal to say it...