HMRC issued the taxpayer a discovery assessment for the high income child benefit charge (HICBC) for the year 2018-19. This was on the basis that his adjusted net income for the year exceeded the £50 000 threshold for child benefit and he failed to notify HMRC of his liability to the charge.
The taxpayer appealed. He represented himself at the First-tier Tribunal.
Broadly the taxpayer said he was not liable to the charge because CRC v J Wilkes applied to his circumstances it was difficult for a PAYE employee with fluctuating income – such as himself – to calculate adjusted net income HMRC had access to all his income and tax records so it should have notified him of the additional liability and the HICBC was unfair and breached his and his wife’s human rights.
The tribunal said it ‘appreciated the passion and eloquence’ with which...
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