Hurt v Revenue & Customs (High Income Child Benefit Charge penalty) [2020] UKFTT 390 (TC) (06 October 2020)

Hurt v Revenue & Customs (High Income Child Benefit Charge penalty) [2020] UKFTT 390 (TC) (06 October 2020)

The appellant did not have a reasonable excuse for failing to notify liability to the HICBC, particularly as the Child Benefit claim form clearly set out the requirements. The penalty was correctly calculated and the maximum discount was applied. The Tribunal has no jurisdiction to consider fairness beyond the correct application of the law.

Citation
[2020] UKFTT 390
Parties
Appellant: Michael Hurt; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
06 October 2020
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
High Income Child Benefit Charge, Failure to Notify Liability, Tax Penalties, Reasonable Excuse
Tax Law High Income Child Benefit Charge Failure to Notify Liability Tax Penalties Reasonable Excuse

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Parties

Michael Hurt

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal 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 the penalty imposed under Schedule 41 to the Finance Act 2008 was correctly applied

Ratio Decidendi

The appellant did not have a reasonable excuse for failing to notify liability to the HICBC, particularly as the Child Benefit claim form clearly set out the requirements. The penalty was correctly calculated and the maximum discount was applied. The Tribunal has no jurisdiction to consider fairness beyond the correct application of the law.

Court Disposition

Appeal dismissed