Houndgate Wines Limited v The Pensions Regulator
[2023] UKFTT 643 (GRC)
Paul Anthony Haigh v The Commissioners for HMRC
5 September 2024
[2024] UKFTT 810 (TC)
First-tier Tribunal
Someone missed a deadline to get special pension protection. The tax court said they couldn't help because the rules didn't allow for late applications, and the court can't change government rules.
Key Facts
- •The Appellant (Mr. Haigh) submitted a late notification for Fixed Protection 2012 (FP 2012) on July 24, 2022, the deadline being April 5, 2012.
- •HMRC refused to accept the late notification.
- •The Appellant argued that it was unfair to expect him to know about the deadline and that HMRC should exercise discretion.
- •HMRC argued that the Tribunal lacked jurisdiction to overturn their decision, relying on *The Executors of David Harrison (Deceased) & Simon Harrison v HMRC* [2021] UKUT 0273 (TCC).
Legal Principles
The First-tier Tribunal (FtT) only has the power to determine whether the requirements of reg. 4 of the FP 2012 Regulations were met, not to review HMRC's discretionary refusal of late notifications.
The Executors of David Harrison (Deceased) & Simon Harrison v HMRC [2021] UKUT 0273 (TCC)
Regulation 4 of the FP 2012 Regulations requires notification for FP 2012 to be given by April 5, 2012. There is no provision for accepting late applications due to reasonable excuse.
The Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 SI 2011/1752
The FtT has no judicial review function and cannot supervise HMRC's conduct. Its jurisdiction is limited to the application of tax provisions.
Various cases including *Aspin v Estill* [1987] STC 723, *HMRC v Abdul Noor* [2013] UKUT 071, *Marks & Spencer plc v C & E Comrs* [1999] STC 205
Ignorance of the law is not a defense.
*Holland v German Property Administrator* [1936] 3 All ER 6
Outcomes
Appeal dismissed.
The Appellant's notification was submitted ten years late, failing to meet the requirements of reg. 4 of the FP 2012 Regulations. The FtT lacks jurisdiction to review HMRC's discretionary decision or consider public law arguments.