Bains v Revenue and Customs (Income Tax – High Income Child Benefit Charge): FTTTx 8 Sep 2020

Income tax – high income child benefit charge – penalties for failure to notify – taxpayer not aware that he had to notify or that his wife was claiming child benefit – taxpayer received letter from HMRC with information about the charge three months before birth of first child – held: no reasonable excuse for failure to notify – appeal dismissed

[2020] UKFTT 356 (TC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.654098