Adrian Ward v The Commissioners for HMRC

Adrian Ward v The Commissioners for HMRC

A taxpayer is liable to the High Income Child Benefit Charge if they have been awarded child benefit and are entitled to receive amounts as a result of that award, regardless of whether they direct payments to another person. Actual receipt of the sums is not required; entitlement to the amounts suffices for liability.

Parties
Appellant: Adrian Ward; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
11 October 2024
Procedural Posture
Tax Appeal / Judgment After Remote Hearing
Outcome
Appeal dismissed
Legal Topics
High Income Child Benefit Charge, Child Benefit Entitlement, Income Tax Assessment
Tax Law Social Security Law High Income Child Benefit Charge Child Benefit Entitlement Income Tax Assessment

Case Brief

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Parties

Adrian Ward

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Judgment After Remote Hearing

Legal Issues

  1. 1 Whether the taxpayer was entitled to an amount in respect of child benefit for the relevant period under the High Income Child Benefit Charge provisions

Ratio Decidendi

A taxpayer is liable to the High Income Child Benefit Charge if they have been awarded child benefit and are entitled to receive amounts as a result of that award, regardless of whether they direct payments to another person. Actual receipt of the sums is not required; entitlement to the amounts suffices for liability.

Court Disposition

Appeal dismissed

Orders

  • HMRC’s assessment to HICBC is upheld