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Hill v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - taxpayer with liability did not complete tax return) 1

[2020] UKFTT 316

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

10th August, 2020

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Wiseman v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge)	[2020] UKFTT 383	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Sep 2020	BAILII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Whitney v IRC	[1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10		United Kingdom	circa 1926	LexisNexis / Westlaw		104
HMRC v Charlton	[2012] UKUT 770	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2012	BAILII		61
HMRC v Robertson	[2019] UKUT 202	United Kingdom Upper Tribunal	United Kingdom	2 Jul 2019	BAILII		31
Lau v HMRC	[2018] UKFTT 230	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2018	BAILII		29
Jason Wilkes v HMRC	[2020] UKFTT 256	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jun 2020	BAILII		10
SG v Denbighshire County Council and MB	[2018] UKUT 158	United Kingdom Upper Tribunal	United Kingdom	2 May 2018	BAILII		6
Mangin v IRC	[1971] 1 All ER 179		United Kingdom	circa 1971	LexisNexis		6
Wiseman v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge)	[2020] UKFTT 383	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Sep 2020	BAILII		1

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