PENSION SCHEMES – conditions and procedure for deregistration by HMRC under section 157 Finance Act 2004 – whether the registration of three pension schemes ought to have been withdrawn – section 159 FA 2004 – in two cases no and in one case yes – three appeals against information notices under Schedule 36 Finance Act 2008 dismissed.
NBC (Administration Services) Ltd v HMRC  UKFTT 120 (TC)
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