Rogers v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 27 Feb 2020

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:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 November 2022; Ref: scu.649196