Jacques v Revenue and Customs (Income Tax – High Income Benefit Charge): FTTTx 29 Jul 2020

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 311 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 23 September 2020; Ref: scu.653138