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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> BURCHETT v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments and non-deliberate penalties) [2024] UKFTT 121 (TC) (02 February 2024)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2024/TC09063.html
Cite as: [2024] UKFTT 121 (TC)
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| Decision Number: | TC09063 |
| Appellant: | PAUL BURCHETT |
| Respondent: | Revenue & Customs |
|
Chairmen / Special Commissioners: |
Jeanette Zaman |
| Date Of Decision: | 02/02/2024 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments and non-deliberate penalties - identification of subject-matter of appeal to Tribunal - whether discovery assessments valid and in time - whether reasonable excuse for failure to notify chargeability - held - Tribunal only has jurisdiction to hear appeal against assessments and penalties which had been appealed to HMRC - Appellant had reasonable excuse for failure to notify - assessments were out of time, and appeal against penalties allowed |