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GUY BOARDMAN v Revenue & Customs (INCOME TAX - pensions - unauthorised payment charge - whether price paid by scheme in excess of arm's length - yes)

[2022] UKFTT 238

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

3rd August, 2022

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Ingenious Games LLP v HMRC	[2021] EWCA Civ 1180	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Aug 2021	BAILII		8
Mr Nicholas Green v Revenue & Customs	[2014] UKFTT 396	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Apr 2014	BAILII		1
Lynall v Inland Revenue Commissioners	[1972] AC 680; 47 Tax Cas 375		United Kingdom	circa 1972	LexisNexis / Westlaw		40

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