Pittner v Revenue and Customs (Procedure : Other): FTTTx 16 Nov 2021

INCOME TAX – HIGH INCOME CHILD BENEFIT CHARGE (HICBC) — taxpayer with liability did not complete tax returns – invalid discovery assessments under s29(1)(a) TMA 1970 not contested – penalties standing separately from assessment – no reasonable excuse found exonerating taxpayer’s delay – appeal against penalties dismissed

Citations:

[2021] UKFTT 410 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 27 March 2022; Ref: scu.671526