Morrow v Revenue and Customs (High Income Child Benefit Charge (HICBC)): FTTTx 8 Apr 2020

INCOME TAX – High Income Child Benefit Charge (‘HICBC’) – penalty for failure to notify chargeability – potential lost revenue – was tax unpaid by reason of failure to notify – reasonable excuse, special circumstances.
[2020] UKFTT 184 (TC)
Bailii
England and Wales

Updated: 29 September 2021; Ref: scu.651583