INCOME TAX – High income child benefit charge (HICBC) – discovery assessment under s 29 of TMA – penalty for failure to notify liability – Schedule 41 to Finance Act 2008 – appellant unaware of the obligation to notify – whether reasonable excuse – on the facts – no – appeal refused
Citations:
[2020] UKFTT 421 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 29 September 2022; Ref: scu.655339