Esheria United Kingdom Case Law
Sign in
United Kingdom Source-linked decisions Coverage checked

United Kingdom Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page
0 court collections
Last checked

Search and filter United Kingdom case law

Results update automatically as you type.

United Kingdom decisions

Decisions matching the current search

Clear filters
Tax law [2026] UKFTT 178 (TC)

Zefi v Revenue and Customs (HIGH INCOME CHILD BENEFIT CHARGE - liability for charge-penalties for failure to notify liability - whether telephone call to Child Benefit Office constituted notice of liability - who is an "officer of the board" - whether notice must be in writing)

Zefi v Revenue and Customs (HIGH INCOME CHILD BENEFIT CHARGE - liability for charge-penalties for failure to notify liability - whether telephone call to Child Benefit Office constituted notice of liability - who is an "officer of the board" - whether notice must be in writing) [2026] UKFTT 178 (TC) (28 January 2026)

The tribunal dismissed Ms Zefi’s appeal, holding that HICBC assessments and Schedule 41 penalties were valid and in time, and that section 7 notice had to be in writing.

  • High income child benefit charge
  • Discovery assessments
  • Failure to notify liability
  • Penalties
  • Section 7 taxes management act 1970
  • Schedule 41 finance act 2008
Read case analysis
Tax [2025] UKFTT 1508 (TC)

Blenkin v Revenue and Customs

Blenkin v Revenue and Customs [2025] UKFTT 1508 (TC) (04 December 2025)

The First-tier Tribunal dismissed Claire Blenkin’s appeal against HICBC discovery assessments, holding the tribunal lacked jurisdiction over fairness, data-breach, and interest issues.

  • High income child benefit charge
  • Discovery assessments
  • Jurisdiction of tribunal
  • Appeal rights
  • High-income-child-benefit-charge
  • Discovery-assessments
Read case analysis
Tax [2025] UKFTT 1508

Blenkin v Revenue and Customs

Blenkin v Revenue and Customs [2025] UKFTT 1508 (TC) (04 December 2025)

The First-tier Tribunal dismissed Claire Blenkin’s appeal against HICBC discovery assessments, holding the assessments valid and outside the Tribunal’s jurisdiction in respect of data breach and fairness complaints.

  • High income child benefit charge
  • Discovery assessments
  • Jurisdiction of tribunal
  • Appeal rights
  • High-income-child-benefit-charge
  • Discovery-assessments
Read case analysis
Tax law [2025] UKFTT 1063 (TC)

Smicle-Thompson v Revenue and Customs (Application for late appeal - Martland considered)

Smicle-Thompson v Revenue and Customs (Application for late appeal - Martland considered) [2025] UKFTT 1063 (TC) (28 August 2025)

The tribunal refused permission for a late tax appeal over HICBC discovery assessments, finding the delay serious, the reasons insufficient, and the appeal grounds very weak.

  • Late appeal
  • Discovery assessments
  • High income child benefit charge
  • Retrospective legislation
  • Statutory time limits
  • Late-appeal
Read case analysis
Tax law [2025] UKFTT 1063

Smicle-Thompson v Revenue and Customs (Application for late appeal - Martland considered)

Smicle-Thompson v Revenue and Customs (Application for late appeal - Martland considered) [2025] UKFTT 1063 (TC) (28 August 2025)

The First-tier Tribunal refused permission to file a late tax appeal against HICBC discovery assessments, holding the delay was serious and the excuse inadequate.

  • Late appeal
  • Discovery assessments
  • High income child benefit charge
  • Retrospective legislation
  • Finance act 2022
  • Statutory time limits
Read case analysis
Tax law [2025] UKFTT 1072 (TC)

Zafi v Revenue and Customs (HIGH INCOME CHILD BENEFIT CHARGE - liability for charge-penalties for failure to notify liability - whether telephone call to Child Benefit Office constituted notice of liability - who is an "officer of the board"-what constitutes "notice"-whether notice must be in writing - time limits for notification-impact on time limits for discovery assessments)

Zafi v Revenue and Customs (HIGH INCOME CHILD BENEFIT CHARGE - liability for charge-penalties for failure to notify liability - whether telephone call to Child Benefit Office constituted notice of liability - who is an "officer of the board"-what constitutes "notice"-whether notice must be in writing - time limits for notification-impact on time limits for discovery assessments) [2025] UKFTT 1072 (TC) (28 August 2025)

The Tribunal held a telephone call to HMRC’s Child Benefit Office could be valid notice of HICBC liability, but only the 2018/19 assessment survived on time limits.

  • High income child benefit charge
  • Discovery assessments
  • Failure to notify liability
  • Penalties
  • Notice requirements
  • Time limits
Read case analysis
Tax law [2025] UKFTT 1072

Zafi v Revenue and Customs (HIGH INCOME CHILD BENEFIT CHARGE - liability for charge-penalties for failure to notify liability - whether telephone call to Child Benefit Office constituted notice of liability - who is an "officer of the board"-what constitutes "notice"-whether notice must be in writing - time limits for notification-impact on time limits for discovery assessments)

Zafi v Revenue and Customs (HIGH INCOME CHILD BENEFIT CHARGE - liability for charge-penalties for failure to notify liability - whether telephone call to Child Benefit Office constituted notice of liability - who is an "officer of the board"-what constitutes "notice"-whether notice must be in writing - time limits for notification-impact on time limits for discovery assessments) [2025] UKFTT 1072 (TC) (28 August 2025)

The tribunal held that a phone call to HMRC’s Child Benefit Office could amount to notice of HICBC liability, but only the 2018/19 assessment survived on time-limit grounds.

  • High income child benefit charge
  • Discovery assessments
  • Failure to notify liability
  • Penalties
  • Notice requirements
  • Time limits
Read case analysis
Tax law [2025] UKFTT 456

Brown v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge)

Brown v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge) [2025] UKFTT 456 (TC) (16 April 2025)

The tribunal dismissed Andrew Brown’s appeal against HICBC assessments for 2018/2019 and 2019/2020, holding HMRC made a valid discovery within time.

  • High income child benefit charge
  • Discovery assessment
  • Income tax liability
  • Penalties for failure to notify
  • Retrospective legislation
  • High-income-child-benefit-charge
Read case analysis
Tax law [2025] UKFTT 456 (TC)

Brown v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge)

Brown v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge) [2025] UKFTT 456 (TC) (16 April 2025)

The tribunal upheld HMRC’s discovery assessments for High Income Child Benefit Charge for 2018/2019 and 2019/2020 and dismissed the appeal for those years.

  • High income child benefit charge
  • Discovery assessments
  • Income tax liability
  • Penalties for failure to notify
  • High-income-child-benefit-charge
  • Discovery-assessments
Read case analysis
Tax law [2025] UKFTT 539 (TC)

Zzaman v Revenue and Customs (HICBC - discovery assessment)

Zzaman v Revenue and Customs (HICBC - discovery assessment) [2025] UKFTT 539 (TC) (03 April 2025)

The tribunal dismissed Mr Zzaman’s appeal against a £2,501 discovery assessment for HICBC 2018-19, holding the assessment was valid and timely.

  • Discovery assessment
  • High income child benefit charge
  • Retrospective legislation
  • Self-assessment
  • Human rights
  • Use of ai in legal submissions
Read case analysis

About this LexChat collection

United Kingdom decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.