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Last May, I drew attention to the case of Thorpe v HMRC, SpC 683, in which the taxpayer was seriously disadvantaged as a result of payments made from the pension scheme on the basis of a misunderstanding
An interesting debate took place in Marcia Willett Limited v HMRC TC 2301 relating to the application to a charge to NIC on benefits in kind in circumstances where there is no charge to income tax
