Tag Archives: taxpayers

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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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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