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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> PATRICK ASHE v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - tax and penalty assessments) [2023] UKFTT 538 (TC) (22 June 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08841.html
Cite as: [2023] UKFTT 538 (TC)
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| Decision Number: | TC08841 |
| Appellant: | PATRICK ASHE |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Mrs Amanda BROWN |
| Date Of Decision: | 22/06/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | HIGH INCOME CHILD BENEFIT CHARGE - tax and penalty assessments - whether a protected assessment - yes - whether, pending determination of Wilkes there is nevertheless a reasonable excuse - yes - appeal against penalty allowed - appeal against assessment stayed |