Manku v Revenue and Customs (Income Tax – High Income Child Benefit Charge): FTTTx 28 Jul 2020

INCOME TAX – high income child benefit charge – definition of ‘partner’ – penalties – reasonable excuse – appeal against assessments allowed in part – appeal against penalties allowed.
References: [2020] UKFTT 308 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 23 September 2020; Ref: scu.653141