This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our privacy notice.

Taxpayer had reasonable excuse for failing to notify HICBC

By Mark McLaughlin, October 2023

The taxpayer had a reasonable excuse for failing to notify the high-income child benefit charge so penalties were cancelled and two assessments were set aside as out of time, but ESC A19 could not be considered by the First-tier Tribunal (FTT) due to a lack of jurisdiction.

In 2000, the appellant’s partner (Ms A) and her then-partner had a son. Ms A claimed child benefit. Ms A’s entitlement to child benefit was recorded on the HM Revenue and Customs (HMRC) system as beginning, and child benefit was paid into her bank account. Subsequently, Ms A and her partner separated; Ms A retained custody, and her partner was required to pay child support. Ms A later began a relationship with the appellant, and in 2006 they had a daughter. The child benefit payable to Ms A increased to reflect that she now had two children. Ms A and the appellant lived together but kept their financial affairs separate. 

In 2016/17, the appellant’s earnings

Subscribe to the McLaughlin’s Tax Case Library to get instant access
to the Tax Case Library.
14 day free trial , 90 day money back guarantee
Subscribe

Related or similar articles

Release of overdrawn directors’ loan account occurred upon execution of a settlement agreement
By Mark McLaughlin, May 2023
No ‘reasonable grounds’ to justify an application to postpone tax
By Mark McLaughlin, February 2023
Tribunal did not have jurisdiction to consider an individual’s domicile status in an information notice appeal
By Mark McLaughlin, November 2021
Information and documents requested in information notices were varied or set aside
By Mark McLaughlin, October 2021
Taxpayer’s information was insufficient to satisfy an information notice
By Mark McLaughlin, March 2021