Upper Tribunal rules in favour of taxpayer in HICBC case

The Upper Tribunal ruled against HMRC deciding that where a taxpayer had not submitted self assessment tax returns, discovery assessments could not be used to assess the taxpayer’s liability to the high income child benefit charge

In the case of HMRC v Wilkes [2021] BTC 530 at the Upper Tribunal, HMRC appealed against the decision by the First Tier Tribunal (FTT) in 2020 which found that Wilkes was liable to the high income child benefit charge for tax years 2014-15, 2015-16 and 2016-17.

Wilkes originally appealed against the income tax assessments issued by HMRC under section 29 Taxes Management Act 1970 (TMA 1970) for the tax years stated. The tax assessments related to the high income child benefit charge introduced in schedule 1 of Finance Act 2012.

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