× Search rightsnet
Search options

Where

Benefit

Jurisdiction

Jurisdiction

From

to

Forum Home  →  Discussion  →  Children and childcare  →  Thread

HMRC told high income child benefit charge assessments not valid

Stuart
Administrator

rightsnet editor

Send message

Total Posts: 890

Joined: 21 March 2016

Although only a First-tier Tribunal case ([2020] UKFTT 256 (TC)), so not setting precedent, HMRC failed to establish it had power to make backdated assessments of high income child benefit charges on a PAYE taxpayer.

More details of the case and its implication available from LITRG.