Stephen Lee v The Commissioners for HMRC

Stephen Lee v The Commissioners for HMRC

Mr Lee had a reasonable excuse for failing to notify liability to HICBC, so penalties and assessments for 2016-17 and 2017-18 were cancelled as out of time; ESC A19 could not be considered due to lack of jurisdiction; parentage is irrelevant to HICBC liability.

Parties
Appellant: Stephen Lee; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
11 September 2024
Procedural Posture
Income Tax Appeal / Judgment
Outcome
Appeal allowed in part
Legal Topics
High Income Child Benefit Charge, Reasonable Excuse, Penalties, Assessments, Extra Statutory Concession A19, Parentage
Tax Law High Income Child Benefit Charge Reasonable Excuse Penalties Assessments Extra Statutory Concession A19 Parentage

Case Brief

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Parties

Stephen Lee

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Appeal / Judgment

Legal Issues

  1. 1 Whether Mr Lee had a reasonable excuse for failing to notify liability to HICBC
  2. 2 Whether penalties and assessments were valid
  3. 3 Whether ESC A19 applies

Ratio Decidendi

Mr Lee had a reasonable excuse for failing to notify liability to HICBC, so penalties and assessments for 2016-17 and 2017-18 were cancelled as out of time; ESC A19 could not be considered due to lack of jurisdiction; parentage is irrelevant to HICBC liability.

Court Disposition

Appeal allowed in part

Orders

  • Penalties of £1,164.20 cancelled
  • Assessments for 2016-17 and 2017-18 cancelled