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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> ROBERT BIRD v Revenue & Customs (INCOME TAX - HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability) [2023] UKFTT 870 (TC) (29 September 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08947.html
Cite as: [2023] UKFTT 870 (TC)
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| Decision Number: | TC 08947 |
| Appellant: | ROBERT BIRD |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Anne SCOTT |
| Date Of Decision: | 29/09/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | INCOME TAX - HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability - whether liable - yes - penalties for failure to notify liability -“whether reasonable excuse - yes - appeal of assessments dismissed in part - appeal of penalties dismissed |