Christopher Diball v The Commissioners for HMRC
The appellant's ignorance of the HICBC and non-receipt of the awareness letter do not amount to a reasonable excuse; the penalty was validly assessed and correctly calculated under the relevant legislation.
- Parties
- Appellant: Mr Christopher Diball; 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 dismissed
- Legal Topics
- Higher Income Child Benefit Charge, Failure to Notify Penalty, Reasonable Excuse, Finance Act 2008, Taxes Management Act 1970
Case Brief
Summary, issues, holding and outcome
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Parties
Mr Christopher Diball
Appellant
The Commissioners for His Majesty’s Revenue and Customs
Respondents
Procedural Posture
Tax Appeal / Judgment After Remote Video Hearing
Legal Issues
- 1 Whether the penalty for failure to notify liability to HICBC was validly assessed
- 2 Whether the appellant had a reasonable excuse for the failure to notify
Ratio Decidendi
The appellant's ignorance of the HICBC and non-receipt of the awareness letter do not amount to a reasonable excuse; the penalty was validly assessed and correctly calculated under the relevant legislation.
Court Disposition
Appeal dismissed
Orders
- Penalty upheld
- Right to apply for permission to appeal within 56 days
Full Case Text
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