Qasim Latif v The Commissioners for HMRC

Qasim Latif v The Commissioners for HMRC

The discovery assessments and penalty assessments were validly issued within statutory time limits. Mr Latif did not have a reasonable excuse for failure to notify his HICBC liability after receiving HMRC’s nudge letter in November 2019 and did not act without unreasonable delay. The appeal did not raise the Wilkes issue in time to disapply FA 2022 s.97. HMRC’s calculation and notification of penalties were correct, and there were no special circumstances warranting reduction. Delays by HMRC did not invalidate the assessments.

Parties
Appellant: Qasim Latif; 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 Judgment
Outcome
Appeal dismissed
Legal Topics
High Income Child Benefit Charge, Discovery Assessments, Penalties for Failure to Notify, Reasonable Excuse, Time Limits
Tax Law High Income Child Benefit Charge Discovery Assessments Penalties for Failure to Notify Reasonable Excuse Time Limits

Case Brief

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Parties

Qasim Latif

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Judgment

Legal Issues

  1. 1 Whether discovery assessments under section 29 TMA 1970 were valid and within time limits
  2. 2 Whether the appellant had a reasonable excuse for failure to notify liability to HICBC
  3. 3 Whether penalties for failure to notify were validly imposed and calculated

Ratio Decidendi

The discovery assessments and penalty assessments were validly issued within statutory time limits. Mr Latif did not have a reasonable excuse for failure to notify his HICBC liability after receiving HMRC’s nudge letter in November 2019 and did not act without unreasonable delay. The appeal did not raise the Wilkes issue in time to disapply FA 2022 s.97. HMRC’s calculation and notification of penalties were correct, and there were no special circumstances warranting reduction. Delays by HMRC did not invalidate the assessments.

Court Disposition

Appeal dismissed