INCOME TAX – High Income Child Benefit Charge – Appellant in employment in 2017/18 – Late-filing penalty – Schedule 41 Finance Act 2008 – Reductions applied by HMRC – Penalty treated as non-deliberate and prompted – Imposed at 10% of High Income Child Benefit Charge – Whether reasonable excuse? – No – Whether HMRC’s treatment of special circumstances wrong? – No Appeal dismissed
Citations:
[2020] UKFTT 114 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 05 November 2022; Ref: scu.649196