Tag Archives: HICBC

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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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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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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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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HUNDREDS OF THOUSANDS OF TAXPAYERS TO BENEFIT AS HMRC LOSES LANDMARK CASE CHALLENGING HIGH INCOME CHILD BENEFIT CHARGE

Posted on July 1, 2021 by Alice Heathfield

Summary: HMRC has lost its Upper Tribunal appeal – on every point – in Jason Wilkes’s leading case on the controversial High Income Child Benefit Charge (the HICBC) The outcome should benefit hundreds of thousands of taxpayers whose assessments to …

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Collyer Bristow instructed in HMRC -v- Wilkes : High Income Child Benefit Charge

Posted on May 25, 2021 by Alice Heathfield

On Wednesday 26 May 2021, the Upper Tribunal (The Hon. Mrs Justice Falk DBE and Judge Timothy Herrington) will hear HMRC’s appeal in the leading “High Income Child Benefit Charge” (the HICBC) case. The taxpayer assessed to the HICBC is …

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