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Debt quantified in monetary terms was not a relievable pension contribution

By Mark McLaughlin, August 2022

The creation of a debt quantified in monetary terms was not a relievable pension contribution for tax purposes.

The appellant, the scheme administrator of a number of registered pension schemes, appealed against decisions by HM Revenue and Customs to refuse part of the appellant’s claims for relief at source in respect of individual member contributions to the various pension schemes.

The preliminary issue for determination by the First-tier Tribunal (FTT) was: “Where

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