BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!
 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
First-tier Tribunal (Tax) |
||
|
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> BURCHETT v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments and non-deliberate penalties) [2024] UKFTT 121 (TC) (02 February 2024) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2024/TC09063.html Cite as: [2024] UKFTT 121 (TC) |
||
[New search] [Contents list] [Printable PDF version] [Help]
| Decision Number: | TC09063 |
| Appellant: | PAUL BURCHETT |
| Respondent: | Revenue & Customs |
|
Chairmen / Special Commissioners: |
Jeanette Zaman |
| Date Of Decision: | 02/02/2024 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments and non-deliberate penalties - identification of subject-matter of appeal to Tribunal - whether discovery assessments valid and in time - whether reasonable excuse for failure to notify chargeability - held - Tribunal only has jurisdiction to hear appeal against assessments and penalties which had been appealed to HMRC - Appellant had reasonable excuse for failure to notify - assessments were out of time, and appeal against penalties allowed |
