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:
Jurisdiction:
England and Wales
Income Tax, Benefits
Updated: 03 November 2022; Ref: scu.649198