07 December 2022

HMRC v Jason Wilkes

Income Tax – High Income Child Benefit Charge – Discovery assessments

The Court of Appeal 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 KC appeared pro bono for Mr Wilkes with Marika Lemos of Devereux Chambers.

David Yates KC and Laura Poots appeared for HMRC