David Taylor v Commissioners for Her Majesty's Revenue and Customs
Tax LawFirst-tier Tribunal (Tax)25 Mar 2011[2011] UKFTT 209 (TC)Added 6 Aug 2026
The appellant received a lump sum payment of £11,953.85 in early 2004 from his then employer, Barkland Limited, which had contracted to make contributions into his pension scheme but had failed to do so. As the company was going…