INCOME TAX – High Income Child Benefit Charge (‘HICBC’) – penalty for failure to notify liability – Schedule 41 Finance Act 2008 – whether HMRC have the duty to notify the ‘debt’ at the time – whether being completely unaware of HICBC a reasonable excuse – whether HICBC ‘penalty refund’ as indicated on HMRC’s leaflet applies in the instant case – whether Tribunal has jurisdiction over the penalty refund matter – appeal dismissed’
Citations:
[2020] UKFTT 147 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 27 November 2022; Ref: scu.650696