Legg v Revenue And Customs (HIGH INCOME CHILD BENEFIT CHARGE - penalties) [2023] UKFTT 994 (TC) (20 November 2023)

Legg v Revenue And Customs (HIGH INCOME CHILD BENEFIT CHARGE - penalties) [2023] UKFTT 994 (TC) (20 November 2023)

The appellant was liable to the HICBC, received the relevant correspondence, and failed to notify HMRC of his liability within the statutory period. Ignorance of the law and the circumstances cited did not amount to a reasonable excuse. Penalties were correctly calculated and no special circumstances justified reduction. The appeal was dismissed.

Citation
[2023] UKFTT 994 (TC)
Parties
Appellant: Christopher Legg; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
20 November 2023
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Judgment
Outcome
Appeal dismissed
Legal Topics
High Income Child Benefit Charge, Failure to Notify Liability, Penalties Under Schedule 41 Finance Act 2008, Reasonable Excuse, Special Circumstances
Tax Law High Income Child Benefit Charge Failure to Notify Liability Penalties Under Schedule 41 Finance Act 2008 Reasonable Excuse Special Circumstances

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 4 Authorities cited 28 Party arguments 2 Amounts and remedies 4
Sign in to unlock

Parties

Christopher Legg

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Judgment

Legal Issues

  1. 1 Whether the appellant was liable to the High Income Child Benefit Charge (HICBC)
  2. 2 Whether the appellant received the nudge letter from HMRC
  3. 3 Whether ignorance of the law or other circumstances amounted to a reasonable excuse for failure to notify liability

Ratio Decidendi

The appellant was liable to the HICBC, received the relevant correspondence, and failed to notify HMRC of his liability within the statutory period. Ignorance of the law and the circumstances cited did not amount to a reasonable excuse. Penalties were correctly calculated and no special circumstances justified reduction. The appeal was dismissed.

Court Disposition

Appeal dismissed

Orders

  • Penalties under Schedule 41 Finance Act 2008 upheld against the appellant.