David Hill & Anor v The Commissioners for HMRC
Tax LawUpper Tribunal (Tax and Chancery Chamber)19 May 2026[2026] UKUT 306 (TCC)Added 7 Aug 2026
Mr Hill was the scheme administrator of the Molten Metal 2012 Pension Scheme and Mr McCracken the scheme administrator of the DMI Pension Scheme. HMRC issued each of them an information notice in January 2018. At the time Liddell…