Appeal against HICBC penalty allowed: R Kajla v HMRC [2024] UKFTT 193 (TC) (7 March 2024) is another in what seems to be an endless procession of appeals against the high-income child benefit charge and the associated penalties. One point of interest in this particular case is worth highlighting. Following the decision in Wilkes HMRC’s powers to issue a discovery assessment were restricted: very broadly speaking an assessment is not valid if a taxpayer appealed to HMRC against it before 30 June 2021. The taxpayer in this case seems to have notified an appeal to the tribunal before that date (the evidence is not completely clear). That is not the correct procedure and the FTT appears to have returned the appeal to the taxpayer saying that an appeal had to be made to HMRC. Although she appealed against the penalty in April 2021 she did not appeal...
.tmb-editorspic.jpg?sfvrsn=df04ab27_1)
