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Forum Home  →  Discussion  →  Children and childcare  →  Thread

HMRC told high income child benefit charge assessments not valid

Stuart
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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.