The high income child benefit charge post-Wilkes

HMRC v J Wilkes [2021] UKUT 150 (TCC) is a much awaited decision of the Upper Tribunal which tests HMRC’s ability to impose the HICBC by means of discovery assessments issued under TMA 1970 s 29 where the individual liable to the charge did not file a self-assessment tax return. In this case Mr Wilkes had appealed against three discovery assessments issued to him in December 2018 for the tax years 2014/15 to 2016/17 on the ground that TMA 1970 s 29(1)(a) did not empower HMRC to issue the assessments in respect of the HICBC. Because Mr Wilkes had not filed a SATR in any of the tax years in question it was common ground that neither TMA 1970 s 29(1)(b) nor s 29(1)(c) could be construed as empowering HMRC...