Brazier v Revenue & Customs (High Income Child Benefit Charge (HICBC)) [2020] UKFTT 185 (TC) (08 April 2020)

Brazier v Revenue & Customs (High Income Child Benefit Charge (HICBC)) [2020] UKFTT 185 (TC) (08 April 2020)

The Tribunal found that, given the appellant's credible evidence of ignorance, lack of targeted notification, and prompt action upon learning of the liability, it was reasonable for him not to be aware of the need to file a tax return for HICBC. Therefore, the penalties for failure to notify were not due.

Citation
[2020] UKFTT 185
Parties
Appellant: Kevin Brazier; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
08 April 2020
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal allowed
Legal Topics
High Income Child Benefit Charge, Failure to Notify Penalty, Reasonable Excuse, Self Assessment Obligations
Tax Law High Income Child Benefit Charge Failure to Notify Penalty Reasonable Excuse Self Assessment Obligations

Case Brief

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Parties

Kevin Brazier

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for failing to notify liability to the High Income Child Benefit Charge (HICBC)
  2. 2 Whether ignorance of the law constitutes a reasonable excuse in the circumstances

Ratio Decidendi

The Tribunal found that, given the appellant's credible evidence of ignorance, lack of targeted notification, and prompt action upon learning of the liability, it was reasonable for him not to be aware of the need to file a tax return for HICBC. Therefore, the penalties for failure to notify were not due.

Court Disposition

Appeal allowed

Orders

  • Penalties for failure to notify liability to HICBC cancelled