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Decision Number: TC 08985
Appellant: Mr JAMES FERA
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Date Of Decision: 08/11/2023
Main Category: PROCEDURE
Main Subcategory: Other
Notes: High Income Child Benefit Charge- appeal against assessment-whether discovery assessment was a protected assessments under section 97(5) Finance Act 2022. No. Appeal allowed.
Decision(s) to Download: TC 08985.pdf TC 08985.pdf