Milburn v Revenue and Customs (HICBC, protected assessments; dispute as to when appeal was made; impact of FA 2022, section 97 on facts as found) [2026] UKFTT 250 (TC) (12 February 2026)

Milburn v Revenue and Customs (HICBC, protected assessments; dispute as to when appeal was made; impact of FA 2022, section 97 on facts as found) [2026] UKFTT 250 (TC) (12 February 2026)

The appellant did make an appeal in January 2020, but did not raise the relevant legal issue by 30 June 2021 as required by section 97(5), nor was the appeal subject to a qualifying temporary pause under section 97(6) before 27 October 2021. Therefore, the assessments are protected by the retrospective effect of Finance Act 2022 section 97 and are valid.

Citation
[2026] UKFTT 250 (TC)
Parties
Appellant: John Milburn; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
12 February 2026
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed, assessments upheld, but HMRC invited to consider discretionary cancellation.
Legal Topics
High Income Child Benefit Charge (hicbc), Discovery Assessments, Retrospective Legislation, Finance Act 2022 Section 97, Taxes Management Act 1970 Section 29
Tax Law High Income Child Benefit Charge (hicbc) Discovery Assessments Retrospective Legislation Finance Act 2022 Section 97 Taxes Management Act 1970 Section 29

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Parties

John Milburn

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 are valid in light of the retrospective effect of Finance Act 2022 section 97
  2. 2 Whether the appellant's appeal falls within the exceptions to the retrospective validation of assessments under section 97(5) or (6)

Ratio Decidendi

The appellant did make an appeal in January 2020, but did not raise the relevant legal issue by 30 June 2021 as required by section 97(5), nor was the appeal subject to a qualifying temporary pause under section 97(6) before 27 October 2021. Therefore, the assessments are protected by the retrospective effect of Finance Act 2022 section 97 and are valid.

Court Disposition

Appeal dismissed, assessments upheld, but HMRC invited to consider discretionary cancellation.

Orders

  • HMRC to notify the appellant and Tribunal within 28 days whether they will cancel the assessments.
  • HMRC to propose further case management directions for final disposal of the appeal.