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HMRC withdraws appeal in lifetime allowance fixed protection case

HMRC appears to have withdrawn an appeal in a case relating to loss of fixed protection due to the individual continuing to make pension contributions after failing to cancel several direct debits.

The HMRC case against Gary Hymanson related to Mr Hymanson’s mistake in failing to cancel a number of direct debits relating to his pension plans, leading to HMRC removing his entitlement to rely on fixed protection 2012 of £1.8 million.

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