Carthy v Revenue and Customs (Income Tax : High Income Child Benefit Charge (HICBC) : Hearings In Private): FTTTx 9 Apr 2020

INCOME TAX – High Income Child Benefit Charge (‘HICBC’) – penalties for failure to notify chargeability – potential lost revenue – was tax unpaid by reason of failure to notify – reasonable excuse, special circumstances.
[2020] UKFTT 188 (TC)
Bailii
England and Wales

Updated: 16 August 2021; Ref: scu.651567