The Commissioners for HM Revenue and Customs v James Robertson: [2019] UKUT 0202 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Thomas Scott and Judge Kevin Poole on 2 July 2019.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
2 July 2019
Category:
Tax
Release date:
2 July 2019

Read the full decision in The Commissioners for HM Revenue and Customs v James Robertson: [2019] UKUT 0202 (TCC).

INCOME TAX – high income child benefit charge – penalties for failure to notify – correct approach to quantifying potential lost revenue – appeal allowed.

Published 2 July 2019

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