Decision Number: | TC 08932 |
Appellant: | RICHARD CHATTAWAY |
Respondent: | His Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Nigel POPPLEWELL |
Date Of Decision: | 05/09/2023 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | INCOME TAX - High Income Child Benefit Charge - liability for the charge? - yes - appeal against charge dismissed - penalties for failure to notify - appeal against penalties allowed |