The appellant’s decision to conduct no research, seek no guidance, take no independent advice or make a protective application himself was not reasonable and his late claim for enhanced protection from a lifetime allowance charge was refused. =

The appellant’s self-invested pension plan (‘SIPP’) was established in 2003, when he converted an existing small, self-administered scheme (‘SSAS’) to a SIPP. The appellant was advised by a financial adviser, but that connection withered away as the appellant believed he had achieved his objective. The pension company (SL) wrote to the appellant in December 2005, March 2006 and November 2008 informing the appellant of pension taxation changes, recommending that he took advice if he thought he was affected. The appellant believed that he was not