This case centres around a dispute between Jason Wilkes and HMRC over non-payment of the higher rate child benefit charge.

The Court of Appeal held that, where a taxpayer had not submitted a self-assessment return, HMRC could not issue a discovery assessment under Tax Management Act (TMA) 1970 section 29(1)(a) in respect of an unpaid high income child benefit charge.

During the relevant period, the adjusted net income for tax purposes of the respondent, Jason Wilkes, was in excess of £50,000 and greater than that of his wife, who was receiving child benefit.

After Wilkes received a nudge letter from HMRC indicating that he could be liable for a high income child benefit charge, he contacted the tax office and was told that he had to pay the tax as his earnings exceeded £50,000.