High income child benefit charge – penalties for failure to notify – taxpayer not aware that child benefit was being paid to partner – taxpayer received letter from HMRC prior to tax years in question with information about the charge – held: no reasonable excuse for failure to notify – appeal dismissed
[2020] UKFTT 355 (TC)
Bailii
England and Wales
Income Tax
Updated: 02 January 2022; Ref: scu.654099