United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

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] UKUT 150 (TCC), [2021] STC 1446, [2021] STI 1809

---

[New search] [Printable PDF version] [Help]

---

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

A HTML version of this file is not available click here or view below the pdf version : [2021] UKUT 150 (TCC)