Income tax – high income child benefit charge – penalty for failure to notify – appellant unaware of the charge as was living in Australia for ten years up to 2015 – his wife made child benefit claim and did not convey information about the charge on the form to the appellant – held: there was a reasonable excuse for failure to notify – penalty cancelled
[2020] UKFTT 354 (TC)
Bailii
England and Wales
Income Tax
Updated: 29 December 2021; Ref: scu.654111