In M Macklin v HMRC (TC02943 – 18 October) a UK resident (M) worked in the USA for the International Bank for Reconstruction and Development from 1976 to 1998 when he retired and returned to the UK. He received pension payments from the bank. In July 2008 he claimed error or mistake relief on the basis that these payments should be treated as exempt from UK tax under article 17(1) of the UK/USA double tax convention 2001. In December 2008 HMRC rejected the claims. However in April 2009 M submitted identical claims for 2003/04 and 2006/07 without referring to their previous rejection. A different HMRC officer accepted the claims and authorised a repayment. In March 2010 HMRC issued discovery assessments to recover the tax. The First-tier Tribunal dismissed M’s appeal holding that the bank’s pension plan was not ‘established in the USA’ for...
