Blog Archives

COURT OF APPEAL JUDGMENT BRINGS LANDMARK HICBC CHILD BENEFIT CASE TO A SUCCESSFUL CLOSE

Posted on December 7, 2022 by Christopher Wilsher

The Court of Appeal (Lords Justices Newey, Baker, and Arnold) has today handed down its judgment in HMRC’s appeal in the leading HICBC case (HMRC -v- Wilkes). The Court unanimously rejected every one of HMRC’s arguments, and upheld the Upper …

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HMRC v Wilkes Approved Judgement 07.12.2022

Posted on December 7, 2022 by Claire Tourret

A PDF copy of the Court of Appeal’s judgment.

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Landmark child benefit case reaches Court of Appeal

Posted on November 23, 2022 by Claire Tourret

Wednesday 23 November 2022, London: The Court of Appeal (Lords Justices Newey, Baker, and Arnold) will today hear HMRC’s appeal in the leading HICBC case (HMRC -v- Wilkes). The outcome of this important case again puts the controversial High Income …

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IR35 – Full Circle…for now…

Posted on October 18, 2022 by Claire Tourret

As part of the “mini-budget” set out by then Chancellor Kwasi Kwarteng last month, changes to the IR35 tax rules which were introduced to the public sector in 2017 and to the private sector in 2021 were due to be …

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HICBC: January 2022 update – 2017/2018 tax position

Posted on January 25, 2022 by Molly Jones

Self-Assessment In their letters, HMRC correctly notes that the Upper Tribunal mentioned the fact that, if HMRC act within the statutory 4-year tax filing deadline, they can require HICBC taxpayers to file a self-assessment tax return. This means that the …

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US tax changes could be imminent

Posted on November 23, 2021 by Molly Jones

The US House Committee on Ways and Means has proposed a raft of US tax changes intended to help fund the new administration’s grand infrastructure programme. Contained within the proposals are significant changes to some key estate planning tools that …

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Retrospective changes proposed to HMRC HICBC Discovery Assessment Powers

Posted on November 5, 2021 by Molly Jones

In the 2021 Budget, the Government published a little-noticed policy paper on Discovery Assessments in parallel with the Budget and Spending Review documents.  See the paper here.  The lack of attention was probably caused by the fact that the paper …

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Collyer Bristow Annotations on the discovery assessments policy paper

Posted on November 5, 2021 by Molly Jones

Policy paper Discovery assessments Published 27 October 2021 Who is likely to be affected Individuals who incur certain tax charges (the High Income Child Benefit Charge (HICBC), those relating to Gift Aid Donations and a number of different pension charges) …

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High income child benefit charge: An update

Posted on September 1, 2021 by Molly Jones

Many of you have been in touch following our Upper Tribunal success in HMRC v Wilkes regarding HICBC disputes- we thank you for your interest in this case and its consequences for affected tax payers. You can read the original …

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HICBC ruling in the Upper Tribunal: an update

Posted on July 9, 2021 by Alice Heathfield

We are delighted to announce our Upper Tribunal success in HMRC v Wilkes regarding HICBC disputes. More details can be found via our press release. HMRC has until the end of July to decide whether or not to seek a …

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