Hogan Lovells

Key Dates

Newsletter issued on 30 May 2018.


Summary

HMRC Newsletter 99 contains clarification that its guidance on genuine errors (Pensions Tax Manual 146000) may be applied to the actions of an independent financial adviser (IFA) or other agent where all of the following apply:

The genuine errors guidance may not be applied where:



Date Accessed: 28/05/2022