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Income Tax � Pensions � Bespoke Pension Trust - Unauthorised payment charge � Unauthorised payment surcharge � Sections 209, 268 and 269 Finance Act 2004 � just and reasonable in all the circumstances � appeals dismissed
Sitting in public at Birmingham Tribunal Service, Central City Tower on 9 November 2016
Charles Bradley, Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents
With supplementary submissions from the appellant dated 21 November and 9 December 2016 and from HMRC dated 7 December 2016
The appellants appeal against the decision of HMRC dated 9 February 2016 made pursuant to section 268 of the Finance Act 2004 to refuse to discharge unauthorised payment surcharges imposed upon them.� The surcharges were imposed upon them in July 2015 at a rate of 15% pursuant to section 209 of the Finance Act 2004.�
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