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