The Commissioners for HM Revenue and Customs v Jason Wilkes [2021] UKUT 0150 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Falk and Judge Timothy Herrington on 30 June 2021
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INCOME TAX – high income child benefit charge – discovery assessment –whether s 29(1)(a) Taxes Management Act 1970 can be construed as extending to discovery that respondent should have been assessed to income tax in respect of the high income child benefit charge
Published 30 June 2021