Initially, HMRC sent the appellant, Lynsey Lapsley three discovery assessments for the 2015-16, 2016-17, and 2018-19 financial years amounting to £3,849. This was due to Lapsley earning over the £50,000 threshold over this period, which meant she was liable for the high income child benefit charge (HICBC).

Lapsley appealed these assessments in March 2020, with it eventually passing to the First Tier Tribunal in October 2020.

In the 2018-19 tax year Lapsley was made redundant, leading her to contact HMRC to see if a tax refund was due as she had been paying through PAYE. A refund of £8,630.92 was issued.

In addition to this refund, Lapsely received a further refund of £6,809.82 after filing a self assessment tax return for this year, however she did not include the initial refund on this return.