Blenkin v Revenue and Customs [2025] UKFTT 1508 (TC) (04 December 2025)

Blenkin v Revenue and Customs [2025] UKFTT 1508 (TC) (04 December 2025)

The Tribunal dismissed the appeal because the discovery assessments for HICBC were valid, accurately quantified, and issued within statutory time limits. The Tribunal lacked jurisdiction to consider data breach complaints, interest charges, or the fairness of the legislation.

Source-derived case information.

Citation
[2025] UKFTT 1508
Parties
Appellant: Claire Blenkin; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
04 December 2025
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
High Income Child Benefit Charge, Discovery Assessments, Jurisdiction of Tribunal, Appeal Rights
Tax High Income Child Benefit Charge Discovery Assessments Jurisdiction of Tribunal Appeal Rights

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Parties

Claire Blenkin

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the discovery assessments for HICBC for 2018/19 and 2019/20 were valid and enforceable
  2. 2 Whether the Tribunal has jurisdiction over data breach complaints and interest charges
  3. 3 Whether the Tribunal can consider fairness of the legislation

Ratio Decidendi

The Tribunal dismissed the appeal because the discovery assessments for HICBC were valid, accurately quantified, and issued within statutory time limits. The Tribunal lacked jurisdiction to consider data breach complaints, interest charges, or the fairness of the legislation.

Court Disposition

Appeal dismissed

Orders

  • Discovery assessments for 2018/19 and 2019/20 upheld
  • No jurisdiction over interest charges or 2020/21 self-assessment return