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 assessments are valid and protected by the retrospective effect of Finance Act 2022 section 97, as the Appellant's appeal, though made in January 2020, did not raise the relevant invalidity issue before 30 June 2021 and did not meet the statutory criteria for the exceptions in section 97(5) or (6).

Citation
[2026] UKFTT 250
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 (tax Chamber) Substantive Judgment
Outcome
Appeal dismissed (assessments upheld, subject to HMRC's discretion)
Legal Topics
High Income Child Benefit Charge (hicbc), Discovery Assessments, Retrospective Legislation, Finance Act 2022 Section 97, Appeal Procedure, Managerial Discretion
Tax High Income Child Benefit Charge (hicbc) Discovery Assessments Retrospective Legislation Finance Act 2022 Section 97 Appeal Procedure Managerial Discretion

Case Brief

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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 (tax Chamber) Substantive Judgment

Legal Issues

  1. 1 Whether the discovery assessments for HICBC for 2015-16, 2016-17, and 2017-18 are valid in light of the amendments to section 29(1) TMA 1970 by Finance Act 2022 section 97
  2. 2 Whether the Appellant's appeal falls within the exceptions to retrospective validation under section 97(5) or (6) FA 2022
  3. 3 Whether HMRC should exercise managerial discretion to waive the tax

Ratio Decidendi

The assessments are valid and protected by the retrospective effect of Finance Act 2022 section 97, as the Appellant's appeal, though made in January 2020, did not raise the relevant invalidity issue before 30 June 2021 and did not meet the statutory criteria for the exceptions in section 97(5) or (6).

Court Disposition

Appeal dismissed (assessments upheld, subject to HMRC's discretion)

Orders

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