United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Jason Wilkes [2021] UKUT 150 (TCC) (30 June 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/150.html
Cite as: [2021] BTC 530, [2021] STC 1446, [2021] STI 1809, [2021] UKUT 150 (TCC)

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Revenue and Customs v Jason Wilkes [2021] UKUT 150 (TCC) (30 June 2021)

INCOME TAX - high income child benefit charge - discovery assessment -whether s 29(1)(a) Taxes Management Act 1970 can be construed as extending to discovery that respondent should have been assessed to income tax in respect of the high income child benefit charge

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