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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> DANIEL SIMMONITE v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability) [2023] UKFTT 721 (TC) (16 August 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08911.html
Cite as: [2023] UKFTT 721 (TC)
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| Decision Number: | TC 08911 |
| Appellant: | DANIEL SIMMONITE |
| Respondent: | His Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Nicholas Aleksander |
| Date Of Decision: | 16/08/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability - penalties for failure to notify liability -“whether notification of liability to HICBC to HMRC Child Benefit Office is effective notification for s7 TMA purposes - retrospective effect of amendments to s29 TMA 1970 relating to discovery assessments - whether penalties are criminal for purposes of Article 6, European Convention of Human Rights - whether Article 7 in respect of retrospective criminal liabilities engaged - reasonable excuse - whether reasonable for taxpayer to believe that notification to Child Benefit Office is notification for s7 purposes - s29 Taxes Management Act 1970 |