GILAD KALCHHEIM v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge - previous failure to notify chargeability) [2023] UKFTT 709 (TC) (11 August 2023)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> GILAD KALCHHEIM v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge - previous failure to notify chargeability) [2023] UKFTT 709 (TC) (11 August 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08900.html
Cite as: [2023] UKFTT 709 (TC)

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Decision Number:	TC 08900
Appellant:	GILAD KALCHHEIM
Respondent:	His Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Natsai MANYARARA
Date Of Decision:	11/08/2023
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	INCOME TAX - High Income Child Benefit Charge - previous failure to notify chargeability - notice to file issued under s 8 of the Taxes Management Act 1970 - late payment penalty - whether HMRC correctly issued the penalty in accordance with the legislation - whether a reasonable excuse has been established by the Appellant - Appeal dismissed

PDF Copy: [2023] UKFTT 709 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08900.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> GILAD KALCHHEIM v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge - previous failure to notify chargeability) [2023] UKFTT 709 (TC) (11 August 2023) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08900.html Cite as: [2023] UKFTT 709 (TC)