Revenue and Customs v Wilkes: UTTC 30 Jun 2021

High income child benefit charge – discovery assessment -whether s 29(1)(a) Taxes Management Act 1970 can be construed as extending to discovery that respondent should have been assessed to income tax in respect of the high income child benefit charge
[2021] UKUT 150 (TCC)
Bailii
England and Wales

Updated: 13 July 2021; Ref: scu.665563