Kroen v Revenue and Customs (Income Tax – High Income Child Benefit Charge): FTTTx 24 Feb 2020

Income tax – high income child benefit charge – hearing of objection to granting permission to make late appeal to Tribunal – was appeal notified on time to HMRC? – yes – was a review offered to, or requested by, appellant? – no – s49D TMA 1970 applied – held: appeal was not notified to Tribunal late’

Citations:

[2020] UKFTT 111 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, Benefits

Updated: 03 November 2022; Ref: scu.649198