Non-compliance was due to adviser’s administrative error

In March 2012 the taxpayer made an election for fixed protection against a lifetime allowance. He also told his agent LH that he had applied for fixed protection of his lifetime allowance so no further pension contributions should be made for him. A certificate for fixed protection in 2012 was issued to him. In November 2013 LH told HMRC that ‘as a result of a failure’ of its practice the taxpayer’s pension contributions had continued until October 2013 and acknowledged the 2012 certificate was no longer valid. In April 2014 a certificate for fixed protection 2014 was issued to the taxpayer.

In September 2019 LH requested a review of the loss of the 2012 certificate in light of the decision in G Hymanson (TC6815). HMRC said that case did not change their view.

The taxpayer appealed but HMRC applied to strike out proceedings.

The...