Daniel Simmonite v The Commissioners for HMRC

Daniel Simmonite v The Commissioners for HMRC

Notification to the Child Benefit Office is not effective notification for s7 TMA purposes; the retrospective amendments to s29 TMA apply; penalties are not imposed retrospectively; Mr Simmonite had a reasonable excuse for failing to notify HMRC of his HICBC liability and is not liable to penalties.

Parties
Appellant: Daniel Simmonite; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
11 September 2024
Procedural Posture
Tax Appeal / First Tier Tribunal Judgment
Outcome
Appeal allowed in part
Legal Topics
High Income Child Benefit Charge, Discovery Assessments, Penalties for Failure to Notify, Retrospective Legislation, Reasonable Excuse, European Convention on Human Rights
Tax Law Administrative Law Human Rights Law High Income Child Benefit Charge Discovery Assessments Penalties for Failure to Notify Retrospective Legislation Reasonable Excuse +1 more

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Parties

Daniel Simmonite

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Judgment

Legal Issues

  1. 1 Whether notification to HMRC Child Benefit Office is effective notification for s7 TMA purposes
  2. 2 Retrospective effect of amendments to s29 TMA 1970 relating to discovery assessments
  3. 3 Whether penalties are criminal for purposes of Article 6 ECHR

Ratio Decidendi

Notification to the Child Benefit Office is not effective notification for s7 TMA purposes; the retrospective amendments to s29 TMA apply; penalties are not imposed retrospectively; Mr Simmonite had a reasonable excuse for failing to notify HMRC of his HICBC liability and is not liable to penalties.

Court Disposition

Appeal allowed in part

Orders

  • Discovery assessments for HICBC upheld; Mr Simmonite is liable for the amounts assessed.
  • Penalties for failure to notify are cancelled; Mr Simmonite is not liable to penalties.