In T Hextall v HMRC [2023] UKFTT 390 (TC) (25 April 2023) the FTT considered appeals against discovery assessments charging the taxpayer (H) to the high income child benefit charge (HICBC). In upholding two of the three assessments the FTT considered the rule introduced following the Wilkes decision which gave HMRC retrospective authority to issue discovery assessments and the assessing time limits.
H had a daughter in December 2014 and his wife received child benefit from January 2015. At that time H was not liable to pay the HICBC because his annual income was less than £50 000. He became liable to the charge however for 2015/16 onwards but did not make any tax return for that year or the next three years and did not inform HMRC of his liability until he received a ‘nudge letter’ from them in...
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In T Hextall v HMRC [2023] UKFTT 390 (TC) (25 April 2023) the FTT considered appeals against discovery assessments charging the taxpayer (H) to the high income child benefit charge (HICBC). In upholding two of the three assessments the FTT considered the rule introduced following the Wilkes decision which gave HMRC retrospective authority to issue discovery assessments and the assessing time limits.
H had a daughter in December 2014 and his wife received child benefit from January 2015. At that time H was not liable to pay the HICBC because his annual income was less than £50 000. He became liable to the charge however for 2015/16 onwards but did not make any tax return for that year or the next three years and did not inform HMRC of his liability until he received a ‘nudge letter’ from them in...
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