WebJun 30, 2024 · HMRC v Jason Wilkes [2024] UKUT 0150 (TCC) Income Tax – High Income Child Benefit Charge – Discovery assessments. The Upper Tribunal held that, where a … WebDec 23, 2024 · Back in July 2024 I wrote about how the upper tribunal (UT) rejected HMRC’s attempts to use discovery assessments to collect £4,244 in High Income Child Benefit …
HMRC appeals discovery assessment in HICBC case
WebJul 9, 2024 · The Wilkes case only applies to those who: (1) did not submit a Self-Assessment Tax Return to pay the HICBC; and (2) subsequently received a s.29 (1) (a) Taxes Management Act 1970 “Discovery Assessment”. The Upper Tribunal decided that HMRC has no power to issue a “Discovery Assessment” in respect of the HICBC to such … WebNov 5, 2024 · The policy paper was published by HMRC following our success (with Richard Vallat QC and Marika Lemos of Counsel) in representing taxpayer Jason Wilkes in the Upper Tribunal ( HMRC v Wilkes [2024] UKUT 150 (TCC), the judgment is available here ). townhomes for rent in pembroke pines
Hundreds of thousands of taxpayers to benefit as HMRC …
WebArticle summary. Tax analysis: In HMRC v Jason Wilkes, the Upper Tribunal (UT) held that HMRC could not issue discovery assessments in relation to a higher income child benefit … Web“James is definitely a player in the contentious tax space. He is a superstar. He is so intelligent and he … really fights for his clients … to get them the best outcome.” Chambers & Partners High Net Worth 2024 James Austen Partner +44 20 7470 4514 +44 7947 531960 [email protected] SHARE People working alongside James include: WebAug 24, 2024 · Jason Wilkes owed around £4,200 in unpaid taxes as a result of being subject to the HICBC for the tax years 2014/15 to 2016/17. Crucial to the decision was that Wilkes had not filed returns for these years or been issued with a notice to file. HMRC raised discovery assessments to collect the tax due. townhomes for rent in penfield ny