30 June 2021
HMRC v Jason Wilkes; (UT)
HMRC v Jason Wilkes [2021] UKUT 0150 (TCC)
Income Tax – High Income Child Benefit Charge – Discovery assessments
The Upper Tribunal held that, where a taxpayer had not submitted a self-assessment return, HMRC could not issue a discovery assessment under TMA 1970 s 29(1)(a) in respect of an unpaid high income child benefit charge. The decision can be found here.
Richard Vallat QC appeared pro bono for Mr Wilkes.
Laura Poots appeared for HMRC
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