Keslake v Revenue and Customs (High Income Child Benefit Charge Penalty): FTTTx 7 Oct 2020

INCOME TAX – HIGH INCOME CHILD BENEFIT CHARGE (HICBC) — taxpayer with liability did not complete tax returns – Discovery assessments under s29(1)(a) TMA 1970 – ‘income’ assessable to income tax? – purposive construction applied to statute – no reasonable excuse found exonerating taxpayer’s delay – appeal against penalties dismissed

Citations:

[2020] UKFTT 394 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 27 March 2022; Ref: scu.655334