Andrew Newall v The Commissioners for HMRC

Andrew Newall v The Commissioners for HMRC

The appellant was liable to the HICBC for the relevant years as his income exceeded the statutory threshold and he was notified by HMRC. He had no reasonable excuse for failing to notify after receiving the nudge and reminder letters, and did not engage with HMRC within a reasonable period. The assessments and penalties were lawfully imposed.

Parties
Appellant: Andrew Newall; 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 Full Hearing
Outcome
Appeal dismissed
Legal Topics
High Income Child Benefit Charge, Discovery Assessment, Penalties for Failure to Notify, Reasonable Excuse
Tax Law High Income Child Benefit Charge Discovery Assessment Penalties for Failure to Notify Reasonable Excuse

Case Brief

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Parties

Andrew Newall

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Judgment After Full Hearing

Legal Issues

  1. 1 Whether the appellant is liable to the High Income Child Benefit Charge for the tax years 2017/2018 to 2019/2020
  2. 2 Whether the appellant is liable to penalties for failure to notify chargeability under section 7 Taxes Management Act 1970
  3. 3 Whether the appellant had a reasonable excuse for failing to notify liability

Ratio Decidendi

The appellant was liable to the HICBC for the relevant years as his income exceeded the statutory threshold and he was notified by HMRC. He had no reasonable excuse for failing to notify after receiving the nudge and reminder letters, and did not engage with HMRC within a reasonable period. The assessments and penalties were lawfully imposed.

Court Disposition

Appeal dismissed

Orders

  • Appeal against HICBC assessments dismissed
  • Appeal against penalty assessments dismissed