JOANNE ROBSON v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability) [2023] UKFTT 868 (TC) (29 September 2023)

ď»ż JOANNE ROBSON v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability) [2023] UKFTT 868 (TC) (29 September 2023)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> JOANNE ROBSON v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability) [2023] UKFTT 868 (TC) (29 September 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08945.html
Cite as: [2023] UKFTT 868 (TC)

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Decision Number:	TC 08945
Appellant:	JOANNE ROBSON
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Nicholas Aleksander
Date Of Decision:	29/09/2023
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability - retrospective effect of amendments to s29 TMA 1970 relating to discovery assessments - whether there was a -śtemporary pause-ť for the purposes of s97 FA 2022 - failure by HMRC to include copies of relevant cases in -śgeneric bundle-ť - costs

PDF Copy: [2023] UKFTT 868 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08945.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> JOANNE ROBSON v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability) [2023] UKFTT 868 (TC) (29 September 2023) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08945.html Cite as: [2023] UKFTT 868 (TC)