High Income Child Benefit Charge – Taxpayer With Liability Did Not Complete Tax Return – Discovery assessments under s29(1)(a) TMA 1970 – ‘income’ assessable to income tax? – purposive construction applied to statute – reasonable excuse found exonerating taxpayer’s delay – appeal against penalties allowed
[2020] UKFTT 316 (TC)
Bailii
England and Wales
Updated: 22 October 2021; Ref: scu.653157