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, as the Child Benefit claim form clearly set out the requirements and the law was sufficiently publicised. The penalty was correctly calculated and applied by HMRC, with maximum discounts for disclosure.
- Citation
- [2020] UKFTT 390 (TC)
- 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 (tax Chamber) Decision
- Outcome
- Appeal dismissed
- Legal Topics
- High Income Child Benefit Charge, Failure to Notify Liability, Reasonable Excuse, Tax Penalties
Case Brief
Summary, issues, holding and outcome
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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 (tax Chamber) Decision
Legal Issues
- 1 Whether the appellant had a reasonable excuse for failing to notify liability to the High Income Child Benefit Charge (HICBC)
- 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, as the Child Benefit claim form clearly set out the requirements and the law was sufficiently publicised. The penalty was correctly calculated and applied by HMRC, with maximum discounts for disclosure.
Court Disposition
Appeal dismissed
Orders
- The penalty assessment is affirmed.
Full Case Text
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