TC09493 - [2025] UKFTT 00456 (TC)

Fecha: 15-Abr-2025

Heading

Neutral Citation: [2025] UKFTT 00456 (TC)

Case Number: TC09493

FIRST-TIER TRIBUNAL

TAX CHAMBER

In public by remote video hearing

Appeal reference: TC/2022/13141

INCOME TAX – High Income Child Benefit Charge – liability to the charge – assessments valid –appeal dismissed

Heard on: 15 April 2025

Judgment date: 16 April 2025

Before

TRIBUNAL JUDGE NIGEL POPPLEWELL

MR JULIAN SIMS

Between

ANDREW BROWN

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: In person

For the Respondents: Miss Anika Aziz litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION