Benjamin Erridge v The Commissioners for HMRC

Benjamin Erridge v The Commissioners for HMRC

Mr Erridge had a reasonable excuse for not notifying his HICBC liability due to his dyslexia, lack of relevant information, and prompt action upon notification; thus, penalties are cancelled and only the 2018-19 assessment is valid as the others are out of time. The Tribunal lacks jurisdiction over HMRC's debt collection actions and application of ESC A19.

Parties
Appellant: Benjamin Erridge; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
11 October 2024
Procedural Posture
Tax Appeal / First Tier Tribunal (tax Chamber) Judgment
Outcome
Appeal allowed in part
Legal Topics
High Income Child Benefit Charge, Reasonable Excuse, Assessment Time Limits, Penalties, Jurisdiction, Debt Collection, Extra Statutory Concession A19
Tax Law High Income Child Benefit Charge Reasonable Excuse Assessment Time Limits Penalties Jurisdiction Debt Collection Extra Statutory Concession A19

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Parties

Benjamin Erridge

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal (tax Chamber) Judgment

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for failure to notify liability to the High Income Child Benefit Charge (HICBC)
  2. 2 Whether the penalties imposed for failure to notify were valid
  3. 3 Whether the assessments for tax years 2013-14 to 2017-18 were out of time

Ratio Decidendi

Mr Erridge had a reasonable excuse for not notifying his HICBC liability due to his dyslexia, lack of relevant information, and prompt action upon notification; thus, penalties are cancelled and only the 2018-19 assessment is valid as the others are out of time. The Tribunal lacks jurisdiction over HMRC's debt collection actions and application of ESC A19.

Court Disposition

Appeal allowed in part

Orders

  • Penalty assessments cancelled in full
  • HICBC assessments for tax years 2013-14 to 2017-18 cancelled