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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> GILAD KALCHHEIM v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge - previous failure to notify chargeability) [2023] UKFTT 709 (TC) (11 August 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08900.html
Cite as: [2023] UKFTT 709 (TC)
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| Decision Number: | TC 08900 |
| Appellant: | GILAD KALCHHEIM |
| Respondent: | His Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Natsai MANYARARA |
| Date Of Decision: | 11/08/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | INCOME TAX - High Income Child Benefit Charge - previous failure to notify chargeability - notice to file issued under s 8 of the Taxes Management Act 1970 - late payment penalty - whether HMRC correctly issued the penalty in accordance with the legislation - whether a reasonable excuse has been established by the Appellant - Appeal dismissed |