High income child benefit charge: An update

A video update following our Upper Tribunal success in HMRC v Wilkes regarding HICBC disputes.

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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 press release here.

We are now able to offer an update on the situation- HMRC has sought, and been granted, the right to appeal in the Court of Appeal in this matter. James Austen, Head of Tax Disputes, explains what this appeal means and gives advice to affected tax payers in this short video update.

It is important to appreciate that the Wilkes case was about HMRC’s tax collection procedure for HICBC, and it does not affect the validity of the HICBC tax charge itself, which remains in force and payable, nor does it have any relevance to penalties. The Wilkes case only applies to those who either:

  1. Did not submit a Self-Assessment Tax Return to pay the HICBC
  2. Subsequently received a s.29(1)(a) Taxes Management Act 1970 “Discovery Assessment”.

If the above applies to you, we hope you find this video informative. Please get in touch with for further information. As the appeal process progresses, we will keep the public informed of the situation via both these mailings and our website.

Disclaimer: This content is provided for general information only and does not constitute legal or other professional advice. Appropriate legal or other professional opinion should be taken before taking or omitting to take any action in respect of any specific problem. Collyer Bristow LLP accepts no liability for any loss or damage which may arise from reliance on information contained in this material.

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