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.
Read the full decision in .
INCOME TAX 鈥� high income child benefit charge 鈥� penalties for failure to notify 鈥� correct approach to quantifying potential lost revenue 鈥� appeal allowed.