Joanne Robson v The Commissioners for HMRC

Joanne Robson v The Commissioners for HMRC

The assessments to HICBC for 2017/18 and 2019/20 are invalid because the retrospective amendments to s29 TMA 1970 by s97 FA 2022 do not apply, as there was a 'temporary pause' in the appeal process as defined by s97(6) and s97(8) FA 2022. Therefore, the Wilkes decision applies, rendering the assessments invalid.

Parties
Appellant: Joanne Robson; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
11 September 2024
Procedural Posture
Tax Appeal / Judgment After Remote Video Hearing
Outcome
Appeal allowed
Legal Topics
High Income Child Benefit Charge, Discovery Assessments, Retrospective Legislation, Section 29 TMA 1970, Section 97 FA 2022
Tax Law High Income Child Benefit Charge Discovery Assessments Retrospective Legislation Section 29 TMA 1970 Section 97 FA 2022

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 9 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

Joanne Robson

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Judgment After Remote Video Hearing

Legal Issues

  1. 1 Whether the discovery assessments for HICBC for 2017/18 and 2019/20 are valid in light of retrospective amendments to s29 TMA 1970 by s97 FA 2022
  2. 2 Whether there was a 'temporary pause' for the purposes of s97 FA 2022, excluding the assessments from the retrospective effect
  3. 3 Whether HMRC's conduct regarding provision of case authorities was proper

Ratio Decidendi

The assessments to HICBC for 2017/18 and 2019/20 are invalid because the retrospective amendments to s29 TMA 1970 by s97 FA 2022 do not apply, as there was a 'temporary pause' in the appeal process as defined by s97(6) and s97(8) FA 2022. Therefore, the Wilkes decision applies, rendering the assessments invalid.

Court Disposition

Appeal allowed

Orders

  • The assessments to HICBC for 2017/18 and 2019/20 are set aside.