PATRICK ASHE v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - tax and penalty assessments) [2023] UKFTT 538 (TC) (22 June 2023)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> PATRICK ASHE v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - tax and penalty assessments) [2023] UKFTT 538 (TC) (22 June 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08841.html
Cite as: [2023] UKFTT 538 (TC)

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Decision Number:	TC08841
Appellant:	PATRICK ASHE
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Mrs Amanda BROWN
Date Of Decision:	22/06/2023
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	HIGH INCOME CHILD BENEFIT CHARGE - tax and penalty assessments - whether a protected assessment - yes - whether, pending determination of Wilkes there is nevertheless a reasonable excuse - yes - appeal against penalty allowed - appeal against assessment stayed

PDF Copy: [2023] UKFTT 537 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08841.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> PATRICK ASHE v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - tax and penalty assessments) [2023] UKFTT 538 (TC) (22 June 2023) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08841.html Cite as: [2023] UKFTT 538 (TC)