Tag Archives: HICBC

Retrospective changes proposed to HMRC HICBC Discovery Assessment Powers

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 …

Posted in Shorter Reads | Tagged , , , , , | Leave a comment

Collyer Bristow Annotations on the discovery assessments policy paper

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) …

Posted in Longer Reads | Tagged , , , | Leave a comment

HICBC ruling in the Upper Tribunal: an update

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 …

Posted in News | Tagged , , , , | Leave a comment

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

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 …

Posted in News | Tagged , , , , , | Leave a comment

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

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 …

Posted in Longer Reads | Tagged , , , , , | Leave a comment