J Woods v HMRC

In J Woods v HMRC [2024] UKFTT 595 (TC) (23 May) the First-tier Tribunal (FTT) considered as a preliminary issue in the appeal whether HMRC’s discovery assessments in respect of the high income child benefit charge (HICBC) were ‘protected assessments’ within FA 2022 s 97. The FTT concluded that the assessments were protected and so were valid but did not consider the merits of the appeal which will be the subject of a further decision. 

FA 2022 s 97 was enacted following the Upper Tribunal (UT) decision in HMRC v Wilkes [2021] UKUT 150 (TCC) which confirmed that a discovery assessment could not be made in respect of the HICBC (a decision later confirmed by the Court of Appeal). Section 97 amended the discovery rules to enable such an assessment to be made for 2021/22 onwards but the amendment also applied retrospectively to validate assessments...