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NILEBOND Ltd v Revenue & Customs (PENSIONS - scheme sanction charge - whether loan made by pension scheme was "unauthorised employer payment")   flag 

[2023] UKFTT 14
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
19th December, 2022

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bella Figura Ltd v HMRC [2020] UKUT 120 United Kingdom Upper Tribunal United Kingdom 20 Apr 2020 BAILII flag 9

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