Roberts v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 2 Mar 2020

INCOME TAX – High Income Child Benefit Charge – Penalty for failure to notify liability for 2012/13 and later years – Appellant in employment and not in self-assessment regime during years of charge – Section 36(1A) Taxes Management Act – Percentage deductions adjusted – Appeal allowed only to that extent, and otherwise dismissed

Citations:

[2020] UKFTT 122 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 10 November 2022; Ref: scu.649213