INCOME TAX – High Income Benefit Charge – penalty assessment – reasonable excuse based on ignorance of the law – observations on HMRC’s extracts from Perrin and Nicholson v Morris – appeal allowed
References: [2020] UKFTT 312 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 21 September 2020; Ref: scu.653134 br>