In Lefort v HMRC [2024] UKFTT 00926 (TCC), the FTT dismissed an appeal against HMRC’s decision to revoke a SIPP member’s fixed protection following a payment made by his former employer after the cut-off date, which the Appellant contended had been paid by mistake. In so doing, the FTT refused to follow the earlier FTT decision in Hymanson v HMRC [2018] UKFTT 667 (TC), in which a mistaken payment of contributions was disregarded for fixed protection purposes, on the basis that those payments would have been set aside by the High Court on the basis of mistake.
A full note of this controversial decision will be published in due course. Meanwhile, a copy of the decision can be found here.
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