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Unauthorised payment charge under pension scheme legislation � preliminary issue of Tribunal�s jurisdiction in relation to HMRC conduct and fairness � ground of appeal struck out as not within Tribunal�s jurisdiction
Sitting in public at The Royal Courts of Justice, Strand, London WC2 on 16 September 2016
The Appellant appeals against the decision of HMRC to assess two unauthorised payments charges on the Appellant under the pension provisions of the Finance Act 2004.� The charges arise from two loans made by an approved occupational pension scheme to the Appellant, a sponsoring employer of the scheme, in 2007 and 2009.
The Appellant argues that the charges do not arise under the legislation.� It also makes several complaints regarding HMRC�s abuse of powers, inappropriate behaviour, and unfair conduct.
The Tribunal considered as a preliminary issue whether it has jurisdiction to consider the issues regarding HMRC conduct, behaviour and abuse of power, in determining the appeal.
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