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Haigh v HMRC

A brief note on this appeal against a refusal by HMRC to accept a late application for fixed protection under the 2012 pension regime.

The application was made over ten years late. The tribunal noted that there was no provision in the 2012 regulations for a reasonable excuse defence in a late appeal case and agreed with HMRC that the late application could not be admitted. The comments at para 82 rejecting the taxpayer’s argument that HMRC should have notified him of the need to consider making an election are worth reading.

HMRC v Professional Game Match Officials Ltd

This is an important Supreme Court case on employment status. It concerns part-time