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Decision Number: |
TC 06410 |
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Appellant:
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Mr James Robertson |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Richard THOMAS
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Date Of Decision:
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22/03/2018 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Penalty |
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Notes:
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INCOME TAX – High income child benefit charge (HICBC) – penalties for failure to notify where HICBC received by taxpayer not within self-assessment – whether failure to notify – whether any potential lost revenue (PLR) – whether s 29 assessments producing PLR valid – appeal allowed. |
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Decision(s) to Download:
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TC06410.pdf 
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