Wiseman v Revenue and Customs (Income Tax – High Income Child Benefit Charge): FTTTx 29 Sep 2020

INCOME TAX – High Income Child Benefit Charge – section 681B ITEPA 2003 – Discovery Assessment – section 29(1)(a) of Taxes Management Act 1970 – appeal allowed in part Citations: [2020] UKFTT 383 (TC) Links: Bailii Statutes: Taxes Management Act 1970 29(1)(a) Jurisdiction: England and Wales Income Tax Updated: 23 March 2022; Ref: scu.655318

Revenue and Customs v Wilkes: UTTC 30 Jun 2021

High income child benefit charge – discovery assessment -whether s 29(1)(a) Taxes Management Act 1970 can be construed as extending to discovery that respondent should have been assessed to income tax in respect of the high income child benefit . .