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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> JOANNE ROBSON v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability) [2023] UKFTT 868 (TC) (29 September 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08945.html
Cite as: [2023] UKFTT 868 (TC)
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| Decision Number: | TC 08945 |
| Appellant: | JOANNE ROBSON |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Nicholas Aleksander |
| Date Of Decision: | 29/09/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability - retrospective effect of amendments to s29 TMA 1970 relating to discovery assessments - whether there was a -temporary pause- for the purposes of s97 FA 2022 - failure by HMRC to include copies of relevant cases in -generic bundle- - costs |