Beales v Revenue and Customs(INCOME TAX - High Income Child Benefit Charge) [2023] UKFTT 386 (TC) (26 January 2023)

Beales v Revenue and Customs(INCOME TAX - High Income Child Benefit Charge) [2023] UKFTT 386 (TC) (26 January 2023)

The Appellant did not, on or before 30 June 2021, raise the issue that any of the three remaining assessments were invalid as a result of not relating to the discovery of income which ought to have been assessed to income tax but which had not been so assessed. Therefore, the three assessments are relevant protected assessments and the amended wording of Section 29 applies. The stay is lifted.

Citation
[2023] UKFTT 386 (TC)
Parties
Appellant: David Beales; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
26 January 2023
Procedural Posture
Income Tax Appeal High Income Child Benefit Charge / Interlocutory Application to Lift Stay
Outcome
HMRC's application successful; stay lifted.
Legal Topics
High Income Child Benefit Charge, Discovery Assessments, Section 29 TMA 1970, Finance Act 2022, Protected Assessments, Wilkes Precedent
Tax Law High Income Child Benefit Charge Discovery Assessments Section 29 TMA 1970 Finance Act 2022 Protected Assessments Wilkes Precedent

Case Brief

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Parties

David Beales

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Appeal High Income Child Benefit Charge / Interlocutory Application to Lift Stay

Legal Issues

  1. 1 Whether the Appellant raised, on or before 30 June 2021, the issue that any of the assessments were invalid as a result of not relating to the discovery of income which ought to have been assessed to income tax but which had not been so assessed
  2. 2 Whether the Appellant’s appeal was against 'relevant protected assessment(s)' under Section 97 Finance Act 2022

Ratio Decidendi

The Appellant did not, on or before 30 June 2021, raise the issue that any of the three remaining assessments were invalid as a result of not relating to the discovery of income which ought to have been assessed to income tax but which had not been so assessed. Therefore, the three assessments are relevant protected assessments and the amended wording of Section 29 applies. The stay is lifted.

Court Disposition

HMRC's application successful; stay lifted.

Orders

  • The stay of proceedings is lifted.
  • Case management directions to be issued for preparation of substantive hearing.