J Fera v HMRC

In J Fera v HMRC [2023] UKFTT 961 (TC) (8 November 2023) the First-tier Tribunal (FTT) allowed the taxpayer’s appeals against discovery assessments in respect of the high income child benefit charge (HICBC) because the assessments were within the exceptions to the retrospective changes made to the discovery rules following the Wilkes case. 

The taxpayer (Mr F) was an employee who had never filed tax returns. His daughter was born in 2004 and his wife (Mrs F) claimed child benefit. The couple were unaware of the HICBC until they received a nudge letter from HMRC in 2019. Following receipt of the letter Mrs F telephoned HMRC and as a result stopped receiving child benefit. She was informed that she did not need to do anything further and accordingly Mr F did not register for self-assessment or file any returns. On 15 March 2021 HMRC...