The taxpayer’s appeal against discovery assessments in respect of the high-income child benefit charge was dismissed, and the taxpayer’s adjusted net income correctly included a share of rental income from jointly owned properties, even though that income was not received.   

Summary 

The taxpayer’s appeal against discovery assessments in respect of the high-income child benefit charge was dismissed, and the taxpayer’s adjusted net income (ANI) correctly included a share of rental income from jointly owned properties, even though that income was not received. 

Background 

The appellant first received child benefit effective from 31 January 2005. She registered for self-assessment on 5 February 2021. She did not declare any entitlement to child