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In July 2006 after receiving information from his employer the taxpayer wrote to HMRC to claim enhanced protection (FA 2004 Sch 36 para 7 and para 12). HMRC did not receive the claim.
When the taxpayer retired in 2018 he discovered HMRC’s online records showed no protection of his pension. He wrote to the department enclosing a copy of his 2006 letter. HMRC said this was the first time it was notified and rejected his application. The taxpayer appealed.
The First-tier Tribunal said it was ‘inherently improbable’ that the taxpayer had not sent the letter. HMRC argued that the taxpayer did not have a reasonable excuse because he had not followed up the claim to ensure the department had received it.
The tribunal accepted that with hindsight the taxpayer would have expected a response and should have checked the notification had been received. However ...
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